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Articles 1 - 6 of 6
Full-Text Articles in Tax Law
Taxation, Equal Protection, And Inquiry Into The Purpose Of A Law: Nordlinger V. Hahn And Allegheny Pittsburgh Coal Co. V. County Commission, Michael D. Rawlins
Taxation, Equal Protection, And Inquiry Into The Purpose Of A Law: Nordlinger V. Hahn And Allegheny Pittsburgh Coal Co. V. County Commission, Michael D. Rawlins
BYU Law Review
No abstract provided.
State Taxation Of Corporate Income From Intangibles: Allied-Signal And Beyond, Walter Hellerstein
State Taxation Of Corporate Income From Intangibles: Allied-Signal And Beyond, Walter Hellerstein
Scholarly Works
If the field of state taxation has become somewhat of an academic backwater, it is not for want of issues warranting sustained scholarly attention. The Supreme Court alone has provided ample grist for the academic mill by handing down an extraordinary number of significant decisions delineating the federal constitutional restraints on state tax power. Among the state tax questions considered by the Court in recent years, none has figured so prominently and persistently in its deliberations as the states' power to tax the income of multijurisdictional corporations. In Allied-Signal, Inc. v. Director, Division of Taxation, the Court revisited the most …
Revisiting Realization: Accretion Taxation, The Constitution, Macomber, And Mark To Market, Henry Ordower
Revisiting Realization: Accretion Taxation, The Constitution, Macomber, And Mark To Market, Henry Ordower
All Faculty Scholarship
Reviews the constitutional origin of the United States realization based income taxation system and concludes that modification of that system to an accrual or accretion system would be constitutionally infirm. The article examines certain accretion rules currently in the United States tax laws, identifies the flaws in the reasoning in support of those rules in the legislative history and seeks to explain why the industries affected generally have not complained about the rules.
Negotiated Sovereignty: Intergovernmental Agreements With American Indian Tribes As Models For Expanding First Nations’ Self-Government, David H. Getches
Negotiated Sovereignty: Intergovernmental Agreements With American Indian Tribes As Models For Expanding First Nations’ Self-Government, David H. Getches
Publications
Constitutional issues related to First Nations sovereignty have dominated Aboriginal affairs in Canada for a considerable period. The constitutional entrenchment of Aboriginal self-government has, however, received a setback with the recent failure of the Charlottetown Accord in October of 1992. Nonetheless, day-to-day issues must be accommodated, even while this more fundamental constitutional question remains unresolved. This paper illustrates the American experience with negotiated intergovernmental agreements between tribes and individual states. These agreements have, for example, resolved jurisdictional disputes over taxation, solid waste disposal, and law enforcement between state governments and tribal authorities. The author suggests that these intergovernmental agreements in …
Constitutional Law—State Taxation Of Interstate Commerce—Use Taxes On Mail-Order Business With No Physical Presence In The Taxing State. Quill Corp. V. North Dakota., Emily Sneddon
University of Arkansas at Little Rock Law Review
No abstract provided.