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Articles 1 - 8 of 8
Full-Text Articles in Tax Law
The Price Of Conflict: War, Taxes, And The Politics Of Fiscal Citizenship, Ajay K. Mehrotra
The Price Of Conflict: War, Taxes, And The Politics Of Fiscal Citizenship, Ajay K. Mehrotra
Michigan Law Review
This Review proceeds in four parts, paralleling the chronological organization of War and Taxes. It focuses mainly on the book's analysis of the leading modern American wars, from the Civil War through the global conflicts of the twentieth century, up to the recent war on terror. Part I contrasts the tax policies of the Union and Confederacy during the Civil War to show how the Lincoln Administration was able to overcome Yankee resistance to wartime tax hikes to wage a war against a Southern Confederacy that resolutely resisted any type of centralized taxation until, of course, it was too late. …
The Progressive Consuption Tax Revisited, Steven A. Bank
The Progressive Consuption Tax Revisited, Steven A. Bank
Michigan Law Review
Over the last decade, it has become increasingly evident that our current federal income tax is too complex, too easily evaded by the wealthy, and too likely to distribute the burdens of taxation to the people least able to bear it. Several years ago, frustration with these realities led to a groundswell of reform proposals, ranging from replacing the current graduated income tax rates with "flat," or proportionate, rates to abolishing the income tax altogether in favor of a national sales tax. While this tax reform frenzy dissipated almost as quickly as it began, the seeds of discontent remain. Professor …
Michigan Title Examinations And The 1954 Revenue Code's New General Lien Provisions, L. Hart Wright
Michigan Title Examinations And The 1954 Revenue Code's New General Lien Provisions, L. Hart Wright
Michigan Law Review
Title examiners, and more particularly their clients, have long suffered from a controversy-limited almost exclusively to Michigan- involving the methods by which the United States Treasury Department could perfect general federal tax liens. The December 1952 issue of the Michigan Law Review carried an article by the present writer pointing up the irreconcilable difference which has existed for a quarter of a century between the type of record notice which the Treasury was willing to provide prospective bona fide purchasers et al., and the quite different and more demanding type which the Michigan Legislature insisted upon if the local offices …
Realization Of Income Through Cancellations, Modifications, And Bargain Purchases Of Indebtedness: I, L. Hart Wright
Realization Of Income Through Cancellations, Modifications, And Bargain Purchases Of Indebtedness: I, L. Hart Wright
Michigan Law Review
Treasury regulations bearing on the tax consequence of a cancellation, modification, or bargain purchase of one's outstanding indebtedness date back to those issued in connection with the Revenue Act of 1918. Thirteen years elapsed after their issuance before the Supreme Court in 1931 finally approved, at least with respect to the bargain purchase with which it was concerned, the principal which the regulations incorporated, namely, that the savings effected by such debtors could, as a constitutional as well as a statutory matter, involve the realization of taxable income. Competing interpretations of that decision, the government insisting on a sweeping application …
Taxation Of Annuity Contracts Under Federal Income Tax, Robert Meisenholder
Taxation Of Annuity Contracts Under Federal Income Tax, Robert Meisenholder
Michigan Law Review
A number of questions dealing with the taxability of commercial annuity policies under death tax statutes have received judicial consideration. By contrast, only a few questions dealing with the taxability of these contracts under income tax laws have been raised before the courts. But the income tax problems are equally important in terms of tax liability. Moreover, they will in the future assume an even larger significance in view of the large number of annuity contracts of various types which have been issued and are now being offered by insurance companies. Accordingly some explanation of these problems is warranted.
Excess Profits Taxation In 1941, Charles Victor Beck Jr., Jamille George Jamra, David L. Loeb
Excess Profits Taxation In 1941, Charles Victor Beck Jr., Jamille George Jamra, David L. Loeb
Michigan Law Review
The problems of business taxation are twofold: from the governmental standpoint, the problem is to obtain sufficient revenues at a minimum of cost and with the least resistance; from the business standpoint, the problem is to obtain lighter taxation where possible at a minimum of cost and with the greatest simplicity and uniformity. The excess profits tax has been devised by the economists of the several nations with the object of bolstering national taxing systems in extraordinary periods which demand abnormal revenues. With the advent of the excess profits tax, the desire for simplicity and low cost in taxation was …
When The Importer Is A State University, May The Government Collect A Duty?, Sweinbjorn Johnson
When The Importer Is A State University, May The Government Collect A Duty?, Sweinbjorn Johnson
Michigan Law Review
The Tariff Act of 1922 has raised a question which may turn out to be one of great importance as well as one of unusual interest. It appears that in previous acts exemptions were granted, more or less general, in favor of schools, libraries and educational institutions with the result that on imports for their use no duties were levied or collected. In the law of 1922, however, no such exemptions appear, and the customs officers throughout the country have required state universities to pay a duty when the title passed abroad and the articles imported by them were intended …
Supreme Court's Theory Of A Direct Tax, J H. Riddle
Supreme Court's Theory Of A Direct Tax, J H. Riddle
Michigan Law Review
The decision of the United States Supreme Court in the Pollock case of 1895 was the beginning of an attempt on the part of the court to formulate a new definition of a direct tax, and since that time in every case which has called for a decision as to whether a particular tax was a direct tax the court has reverted to and tried to harmonize its decision with the reasoning set forth in the Pollock case. This decision overturned a fairly definite and universally accepted definition of a direct tax which had existed for nearly a century. In …