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Articles 7801 - 7830 of 7890
Full-Text Articles in Law
Cooperative Associations And The Public, John Hanna
Cooperative Associations And The Public, John Hanna
Michigan Law Review
The American Institute of Cooperation at its first summer meeting in Philadelphia in 1925, devoted many hours to a consideration of the definition of agricultural cooperation. Even at that time cooperative associations had been described, if not defined, by federal legislation. The Bureau of Internal Revenue, the War Finance Corporation and the Intermediate Credit Banks, had also been compelled on numerous occasions to decide whether or not a particular association was entitled to the privileges accorded cooperatives. A determination of the nature of a cooperative was implied in the standard marketing acts adopted in nearly all of the American states. …
Effect Of Tax Exemption And Tax Refunding Provisions On The Negotiability Of Corporate Bonds
Effect Of Tax Exemption And Tax Refunding Provisions On The Negotiability Of Corporate Bonds
Michigan Law Review
The Connecticut court in a series of recent cases has cast considerable doubt on the negotiability of bonds containing provisions for payment without deduction for taxes and for refunding of personal property taxes paid by the holder on account of the instrument. In Mechanic's Bank v. Johnson it held a promissory note containing a promise to pay taxes assessed against the instrument non-negotiable on the ground that the amount was uncertain. In Mazurkiewicz v. Dowholonek it held unconstitutional an act, passed after the earlier decision, establishing the negotiability of such instruments already in circulation, on the ground that it impaired …
Taxation-Exemption Of Sovereign Instrumentality-Effect Of Imposing Tax
Taxation-Exemption Of Sovereign Instrumentality-Effect Of Imposing Tax
Michigan Law Review
Plaintiff corporation brought suit against the collector of internal revenue for federal income taxes paid under protest. The taxes were assessed upon the net income derived from the sale of oil and gas produced on lands which the plaintiff held under lease from the state of Texas. A legislative act provided for the leasing of the lands to further the development of their natural resources, the lessees paying a royalty on oil and gas. The statutory leases had been previously held to constitute a sale of the minerals. Theisen v. Robison, 117 Tex. 489, 8 S.W. (2d) 646. The statute …
Taxation Inheritance-Computation Of Gain On Property Acquired From Estate-Date Of Acquisition
Taxation Inheritance-Computation Of Gain On Property Acquired From Estate-Date Of Acquisition
Michigan Law Review
Plaintiff was residuary legatee under the will of his father who died in 1918. The estate was administered and closed in 1920 and certain stocks and bonds were then delivered to plaintiff. Subsequently he sold the securities and in making his federal income tax return he computed his gain on the basis of 1920 values which were higher than the 1918 values. The Revenue Act of 1921 sec. 202 (a) (3), 213 provides that for the purpose of determining profit or loss from sale of property acquired by bequest, devise or descent since Feb. 28, 1913, the basis "shall he …
Taxation-Transfer Tax On Death Of Settlor Of Trust Wherin Income Was Reserved
Taxation-Transfer Tax On Death Of Settlor Of Trust Wherin Income Was Reserved
Michigan Law Review
Section 401, Revenue Act of 1918 provided that in order to determine the transfer tax, there should be included in the gross estate "any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death * * *." The decedent transferred to her husband and others, as trustees, securities in trust to collect the income and pay the balance after discharging expenses to the husband for life, after …
The Indiana Tax Survey Committee It's Purpose And Program, J. Clyde Hoffman
The Indiana Tax Survey Committee It's Purpose And Program, J. Clyde Hoffman
Indiana Law Journal
No abstract provided.
Taxation-Jurisdiction To Tax Intangibles
Taxation-Jurisdiction To Tax Intangibles
Michigan Law Review
Until recently the fact that one state had jurisdiction to tax intangibles was no basis for asserting that another state did not, there being apparently no constitutional impediment to double taxation. Nor did the fact that a state lacked jurisdiction to tax property in intangibles necessarily imply an absence of power to tax succession to that property. Both doctrines have been repudiated by the United States Supreme Court in Farmer's Loan & Trust Co. v. Minnesota and Baldwin v. Missouri, decided during the last term.
Review: Selected Cases On The Law Of Taxation
Review: Selected Cases On The Law Of Taxation
Michigan Law Review
A review of SELECTED CASES ON THE LAW OF TAXATION By Henry Rottschaefer.
Transfer Of Property In Trust As A Method Of Escaping Taxes, Henry K. Higginbotham
Transfer Of Property In Trust As A Method Of Escaping Taxes, Henry K. Higginbotham
West Virginia Law Review
No abstract provided.
Jurisdiction Of The States To Tax - Recent Developments, Fowler Vincent Harper
Jurisdiction Of The States To Tax - Recent Developments, Fowler Vincent Harper
Indiana Law Journal
No abstract provided.
Incorporation Of Family Property As A Device For Avoiding Taxes, Arthur T. Martin
Incorporation Of Family Property As A Device For Avoiding Taxes, Arthur T. Martin
Kentucky Law Journal
No abstract provided.
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Taxation-Constitutional Law-Classifcation Of Corporations
Taxation-Constitutional Law-Classifcation Of Corporations
Michigan Law Review
The equal protection clause does not detract from the right of the state justly to exert its taxing power or prevent it from adjusting its legislation to differences in situation or forbid classification in that connection, but it does require that the classification be not arbitrary, but based on a real and substantial difference having a reasonable relation to the subject of the particular legislation. Though this is the generally accepted rule as to classification, it has long been recognized by the Supreme Court that the very nature of taxation demands that the legislatures be given the widest sort of …
Court Procedure In Federal Tax Cases, Robert C. Brown
Court Procedure In Federal Tax Cases, Robert C. Brown
Indiana Law Journal
No abstract provided.
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
The Income Tax Of The Inventor, Harold C. Havighurst
The Income Tax Of The Inventor, Harold C. Havighurst
West Virginia Law Review
No abstract provided.
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 …
The Status Of A Municipal Corporation Organized Under An Unconstitutional Statute, Oliver P. Field
The Status Of A Municipal Corporation Organized Under An Unconstitutional Statute, Oliver P. Field
Michigan Law Review
A municipal corporation has governmental as well as proprietary functions to perform. It differs from a private corporation in that its primary functions are governmental. Municipal corporations are usually spoken of as legal persons, or entities, in the same sense that private corporations are, but in studying them it must always be borne in mind that the main purpose for which most of them are created is that they may perform certain governmental functions.
Taxation-Situs Of Intangibles For Succession Tax
Taxation-Situs Of Intangibles For Succession Tax
Michigan Law Review
Decedent died domiciled in Connecticut, leaving as part of his estate, bonds and treasury certificates of the United States, which at the time of his death, and for a long time prior thereto had been physically placed and kept in safety deposit vaults in New York city, and had never been in Connecticut. The superior court of Fairfield county, on the advice of the supreme court of errors of Connecticut held that the bonds and certificates were not subject to a succession tax in Connecticut at the domicil of the decedent. The supreme court reached its decision by applying its …
The National Bank Taxation In California, Roger J. Traynor
The National Bank Taxation In California, Roger J. Traynor
Taxation & Traynor
No abstract provided.
Tax Exception Of Property Used For Educational, Religious And Charitable Purposes, Kendall H. Keeney
Tax Exception Of Property Used For Educational, Religious And Charitable Purposes, Kendall H. Keeney
West Virginia Law Review
No abstract provided.
Remedies For Wrongful Action In The Levy And Enforcement Of Taxes
Remedies For Wrongful Action In The Levy And Enforcement Of Taxes
Michigan Law Review
Although there is a distinct policy in favor of prompt and efficient procedure for the levy and collection of taxes, unhindered by judicial "red tape," yet the government cannot exercise its power so as to deprive the taxpayer of his property without due process of law. What are the taxpayer's remedies against wrongful action on the part of those in charge of tax administration? How may due process of law be secured to him in tax administration matters? The purpose of this note is to review some of the principal remedies, with especial reference to the equitable remedy of injunction, …
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Taxation-May A Stats Levy A Tax On Acts Done Outside The State?
Taxation-May A Stats Levy A Tax On Acts Done Outside The State?
Michigan Law Review
Beginning with the great case of Union Transit Co. v. Kentucky, the Supreme Court has steadily advanced the principle that a state lacks power to tax property located out of the state. But the law, as to taxation of acts done out of the state, has not been so well worked out. It is believed that a recent decision of the court is of importance in this field. But first, a very brief review will be made of the more important cases marking steps in the working out of the problem.
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
Reglamento Para La Ejecución De Las Leyes Que Autorizan El Impuesto Sobre Utilidades, República De Cuba. Senado
Reglamento Para La Ejecución De Las Leyes Que Autorizan El Impuesto Sobre Utilidades, República De Cuba. Senado
Mario Diaz Cruz Pamphlets
y los Impuestos sobre Percepciones de las Compañías de Navegación Extranjeras que Realizan el Tráfico entre Puertos Nacionales y Extranjeros y de las Personas que Venden Bienes a Plazos.
Collection And Compromise Of Penalties Under The Income Tax Law, Norman F. Arterburn
Collection And Compromise Of Penalties Under The Income Tax Law, Norman F. Arterburn
Indiana Law Journal
No abstract provided.
Federal Tax Procedure, Robert C. Brown