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Taxation-Federal Commons

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Tax Law

Income tax

Institution
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Articles 121 - 124 of 124

Full-Text Articles in Taxation-Federal

The Nature Of Income Tax, Robert C. Brown Jan 1933

The Nature Of Income Tax, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.


Reduction Of Tax Exemptions By Reason Of Receipt Of Tax-Exempt Income, Robert C. Brown Jan 1932

Reduction Of Tax Exemptions By Reason Of Receipt Of Tax-Exempt Income, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.


Goodwill And Other Nondepreciable And Depreciable Intangible Property As Invested Capital, Frederick Thulin Feb 1919

Goodwill And Other Nondepreciable And Depreciable Intangible Property As Invested Capital, Frederick Thulin

Michigan Law Review

The subject of intangible property under the federal tax laws is somewhat misunderstood. Many errors of an important nature have undoubtedly been made in reference thereto. The purpose of this paper is to point out the situations as they often exist and to give practical suggestions as to how to handle them insofar as authorized by the law and the treasury decisions and regulations.


Domestic Corporate Tangible And Intangible Invested Capital, Frederick M. Thulin Jan 1919

Domestic Corporate Tangible And Intangible Invested Capital, Frederick M. Thulin

Michigan Law Review

With a tax law on the statute books that fixes a moderate flat rate of taxation on business income, no question of invested capital need be considered. The income tax laws of 1913 and 1916 and the flat rate or normal tax section of the 1917 law and the proposed 1918 law bear out this statement.