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University of Michigan Law School

Michigan Law Review

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Corporations-Theory Of Organizational Franchise Taxation- Michigan Franchise Tax, Charles Hansen S.Ed. Jun 1950

Corporations-Theory Of Organizational Franchise Taxation- Michigan Franchise Tax, Charles Hansen S.Ed.

Michigan Law Review

The present inquiry, besides delving into the nature of corporate organizational franchise taxation, will also seek to arrive at a logical theoretical basis for two of the more common types of such levies, and will conclude by examining the pertinent Michigan statutes in the light of such theories.