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- Taxation (3)
- Abbott v. City of St. John (1)
- British North America Act of 1867 (1)
- Burnet (1)
- Burnet v. Wells (1)
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- Burnett v. Coronado Oil and Gas Co. (1)
- Capitation tax (1)
- Collector v. Day (1)
- Commis. of Internal Revenue (1)
- Constitutional Law (1)
- Corporate Taxes (1)
- Custodia legis (1)
- D'Emden v. Pedder (1)
- Delinquent taxes (1)
- Due Process of Law (1)
- Equal Protection (1)
- Farmers' Loan & Trust Co. v. Minnesota (1)
- Federal Taxation (1)
- Federal instrumentality doctrine (1)
- Fifteen Mill Tax Limitation Amendment (1)
- First National Bank of Boston v. Maine (1)
- Government finances (1)
- Home Savings Bank v. Des Moines (1)
- Income tax (1)
- Indian Motorcycle Company v. United States (1)
- Inheritance Tax (1)
- Intangible Property (1)
- Irrevocable trusts (1)
- Leprohon v. Ottawa (1)
- Life insurance (1)
- Publication
- Publication Type
Articles 1 - 17 of 17
Full-Text Articles in Law
Taxation -Income From Irrevocable Funded Insurance Trusts - Constitutionality Of Statute
Taxation -Income From Irrevocable Funded Insurance Trusts - Constitutionality Of Statute
Michigan Law Review
The settlor created irrevocable trusts to pay premiums on policies of insurance issued on his life in favor of irrevocably-named beneficiaries. Held, that sec. 219 (h), Rev. Acts 1924, 1926, making income from trusts taxable to the settlor, is constitutional. Burnet v. Wells, (U. S. 1933) 53 Sup. Ct. 7.61.1
Recent Changes In The Bank And Corporation Franchise Tax Act, Roger J. Traynor, Frank M. Keesling
Recent Changes In The Bank And Corporation Franchise Tax Act, Roger J. Traynor, Frank M. Keesling
Taxation & Traynor
No abstract provided.
Taxation-Inheritance Tax, Intangible Property-Due Process Of Law
Taxation-Inheritance Tax, Intangible Property-Due Process Of Law
Indiana Law Journal
No abstract provided.
Constitutional Law--Discrimination In Assessment For Taxation As Denial Of Equal Protection Of The Laws, Charles H. Haden
Constitutional Law--Discrimination In Assessment For Taxation As Denial Of Equal Protection Of The Laws, Charles H. Haden
West Virginia Law Review
No abstract provided.
Taxation--Revocable Trust In Income Tax Evasion, Frederick H. Barnett
Taxation--Revocable Trust In Income Tax Evasion, Frederick H. Barnett
West Virginia Law Review
No abstract provided.
Tax Exemption Of Property Devoted To Out-Of-State Charity, Wesley R. Tinker Jr.
Tax Exemption Of Property Devoted To Out-Of-State Charity, Wesley R. Tinker Jr.
West Virginia Law Review
No abstract provided.
The Supreme Court Of Indiana And Federal Taxation Of State Instrumentalities, Alden L. Powell
The Supreme Court Of Indiana And Federal Taxation Of State Instrumentalities, Alden L. Powell
Indiana Law Journal
No abstract provided.
Taxation - Priority Of Realty Taxes In Receivership
Taxation - Priority Of Realty Taxes In Receivership
Michigan Law Review
The question of the priority of realty taxes has seldom arisen in receiverships, for the statutes in practically every jurisdiction have made the tax a lien on the land. The statutes are so worded that the tax lien takes precedence over mortgages, labor liens, and all other forms of encumbrances and claims. In times of greatly depleted land values it may happen that the unpaid taxes amount to more than the market value of the property. In such a case is the State to be treated as a general creditor for the amount of the deficiency or is it to …
Constitutional Law-Federal Instrumentality- Mcculloch V. Maryland In Canada And Australia, Alden L. Powell
Constitutional Law-Federal Instrumentality- Mcculloch V. Maryland In Canada And Australia, Alden L. Powell
Michigan Law Review
The British North America Act of 1867 expressly exempts from taxation certain governmental instrumentalities. Section 125 of that Act provides that "no Lands or Property belonging to Canada or any Province shall be liable to taxation." This restriction applies to both Dominion and Provincial governments. W. H. P. Clement writes that this provision was a precautionary measure "to prevent the Dominion from levying taxes for federal purposes upon property held by the Crown for provincial purposes, and vice versa. It would operate no doubt to exempt from custom's duties goods purchased abroad by a provincial government. . . . " …
Minimizing Federal Income Taxes Upon The Sale Of Corporate Assets, Jackson D. Altizer
Minimizing Federal Income Taxes Upon The Sale Of Corporate Assets, Jackson D. Altizer
West Virginia Law Review
No abstract provided.
Constitutional Law--Tax-Exemption Of Realty Purchase With War Insurance Payments, Jack C. Burdett
Constitutional Law--Tax-Exemption Of Realty Purchase With War Insurance Payments, Jack C. Burdett
West Virginia Law Review
No abstract provided.
Proposed Amendment To Section 32, Roger J. Traynor
Proposed Amendment To Section 32, Roger J. Traynor
Taxation & Traynor
No abstract provided.
Analysis Of The Bank And Corporation Franchise Tax Act, Part Two Of Two, Roger J. Traynor, Frank M. Keesling
Analysis Of The Bank And Corporation Franchise Tax Act, Part Two Of Two, Roger J. Traynor, Frank M. Keesling
Taxation & Traynor
Contents:
The Real Estate Tax Offset is Probably Invalid and Should be Abolished
The Personal Property Tax Offset Should be Abolished
The Present Definition of “Doing Business” is Unsatisfactory
Are Holding Companies Taxable Under the Act?
Are Holding Companies Business Corporations?
Are Nonprofit Corporations Taxable Under the Act?
Stock Dividends; Subscription Rights
Why Discriminate Against Oil Wells?
Corporations Whose First Taxable Year is a Period of Less Than Twelve Months Not Properly Provided For
Consolidated Returns Provision Ambiguous and Probably Invalid
Consolidated Returns Provision Probably Invalid as Applied to National Banks
Section 19
Section 21
Franchise Tax Commissioner Is Without …
Analysis Of The Bank And Corporation Franchise Tax Act, Part One Of Two, Roger J. Traynor, Frank M. Keesling
Analysis Of The Bank And Corporation Franchise Tax Act, Part One Of Two, Roger J. Traynor, Frank M. Keesling
Taxation & Traynor
Contents:
History of State Taxation of Banks and Corporations
Property Tax Offset
Adjustment of Bank Tax Rate
Validity of Proposed Bank Tax
Adjustment of Tax for Fiscal Year Corporations
Massachusetts or Business Trusts
Corporations Taxable Under Act
Exclusions from Gross Income
Deductions From Gross Income
Change of Accounting Period
Commencing Corporations, Corporate Reorganizations, Dissolutions,Withdrawals, Cessation of Business
Consolidated Returns
Basis for Determining Gain or Loss
Basis Where Entire Gain or Loss not Recognized
Installment Payments
Deficiency Assessments
Computation of Offsets
Refunds
Lien of Tax
Recovery of Overpayments
Fundamental Economic And Legal Difficulties With Taxation And Some Suggested Remedies, Charles G. Haglund
Fundamental Economic And Legal Difficulties With Taxation And Some Suggested Remedies, Charles G. Haglund
Kentucky Law Journal
No abstract provided.
The Nature Of Income Tax, Robert C. Brown
The Nature Of Income Tax, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
The Fifteen Mill Tax Amendment And Its Effect, E. Blythe Stason
The Fifteen Mill Tax Amendment And Its Effect, E. Blythe Stason
Michigan Law Review
This article, dealing with problems arising under the Michigan Tax Limitation Amendment, should be of general interest. The movement to reduce taxes on property is nation-wide, as Mr. Stason says. One form which the movement has taken has been to limit, by constitutional provision, the amount of tax which may be levied on property. Seventeen States already have such limitations and others may be expected to give consideration to like measures