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Articles 1 - 6 of 6
Full-Text Articles in Law
Taxation--Constitutionality Of Tax-Refund Statute, F. R. T.
Taxation--Constitutionality Of Tax-Refund Statute, F. R. T.
West Virginia Law Review
No abstract provided.
Taxation-Proposed Changes In The Tax Treatment Of Foreign Income, Donald D. Davis S.Ed.
Taxation-Proposed Changes In The Tax Treatment Of Foreign Income, Donald D. Davis S.Ed.
Michigan Law Review
The United States has the power to tax the income of its citizens and domestic corporations even though that income is earned in a foreign country. When it is recognized that income derived abroad generally incurs tax liabilities to foreign governments as well, it immediately becomes apparent that the American businessman doing business abroad may, absent some sort of relief provisions, easily be the victim of double taxation. Relief has taken a number of forms. Income derived by American corporations in certain geographical areas is under proper circumstances wholly or partly exempt from federal income taxation. Thus, citizens and corporations …
State Taxation Of Interstate Commerce--What Now?, Robert C. Brown
State Taxation Of Interstate Commerce--What Now?, Robert C. Brown
Michigan Law Review
Perennial indeed have been the problems of state taxation affecting interstate commerce and the problems of intergovernmental taxation as between state and federal governments. The two problems are quite similar except that the intergovernmental problem is mutual while the interstate problem affects only state taxing power. But both are alike in that the restrictions on the taxing power are entirely judicial, and that while some restrictions are desirable they must themselves be limited lest we have not regulation but destruction of taxing power.
The intergovernmental problem is virtually settled with the allowance of non-discriminatory taxation on both sides, except as …
Freedom From Uncertainty In Income Tax Exemptions, Maurice Finkelstein
Freedom From Uncertainty In Income Tax Exemptions, Maurice Finkelstein
Michigan Law Review
Exemptions from obligations to government are as old as Scripture. It is not strange, therefore, that the public interest in humane government should dictate numerous exemptions from the income tax levy, particularly when one considers that the income tax has long ceased to be simply a revenue producing vehicle. The regulation of inflation or deflation, the control of corporate financial structures, the distribution of wealth, all these and many other concern of government have entered into the formula of our income tax laws. The selection of those who are to be benefited by the tax exemption is, of course, made …
Carry-Over And Carry-Back Of Net Operating Loss, W. Lewis Roberts
Carry-Over And Carry-Back Of Net Operating Loss, W. Lewis Roberts
Kentucky Law Journal
No abstract provided.
Effect Of A Carry-Back Of Loss On Right To Interest, W. Lewis Roberts
Effect Of A Carry-Back Of Loss On Right To Interest, W. Lewis Roberts
Kentucky Law Journal
No abstract provided.