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Articles 7411 - 7440 of 7502
Full-Text Articles in Tax Law
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.
Ley De 27 De Enero De 1927 Sobre El Impuesto Del 8 Por Ciento A Los Bancos, Sociedades O Compañías, República De Cuba. Senado
Ley De 27 De Enero De 1927 Sobre El Impuesto Del 8 Por Ciento A Los Bancos, Sociedades O Compañías, República De Cuba. Senado
Mario Diaz Cruz Pamphlets
Con el reglamento, decretos números, 2008, 1495, 481 y circulares, para su ejecución publicados en "Gaceta Oficial" de 29 de enero y 4 de febrero de 1927; 30 de dicembre de 1928; 10 de enero; 1, 10 de febrero y 14 de octubre de 1927; 11 de abril y 18 de mayo de 1928. blicado en Edición Extraordinaria No.9 de la "Gaceta Oficial" correspondiente al día 3 de Febrero de 1934.
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.
Court Procedure In Federal Tax Cases, Robert C. Brown
Court Procedure In Federal Tax Cases, Robert C. Brown
Indiana Law Journal
No abstract provided.
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 …
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.
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
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.
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
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, …
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
When Revocable Trusts Are Subject To An Inheritance Tax, Edward M. Stimson
When Revocable Trusts Are Subject To An Inheritance Tax, Edward M. Stimson
Michigan Law Review
A settlor transferred property to trustees upon trust to pay the income to himself during life and after his death to his children and, ultimately, to divide the principal. The settlor reserved a power to revoke the trust and also to change its terms. Subsequently a law was passed taxing successions, i.e., all transfers by will or inter vivos, "made or intended to take effect in possession or enjoyment after the death of the grantor or donor."
Situs Of Corporate Shares For Administration Purposes
Situs Of Corporate Shares For Administration Purposes
Michigan Law Review
Questions concerning the situs of corporate shares for tax purposes have been productive of much litigation and a fairly extensive body of authority on the subject has accumulated. Cases dealing with the situs of shares for purposes of administration, on the other hand, arc very rare. This latter fact may be ascribed to the acceptance, in all states except Illinois and Mississippi, of the common law rule that the distribution of personal property shall be governed by the law of the decedent's domicil. But in those two jurisdictions, the legislature has provided that, "All personal property situated in this state …
Taxation Of Imaginary Profits Under The Federal Income Tax Law Of 1926, Kenneth B. Bond
Taxation Of Imaginary Profits Under The Federal Income Tax Law Of 1926, Kenneth B. Bond
Indiana Law Journal
No abstract provided.
Recent Important Decisions
Michigan Law Review
A collection of recent important court decisions.
"Contemplation Of Death" In Inheritance Taxation, Henry Oliver Evans
"Contemplation Of Death" In Inheritance Taxation, Henry Oliver Evans
Michigan Law Review
A tax upon gifts said to be made "in contemplation of death" as inheritances made its first appearance in our jurisprudence in the New York statute of 1892. Since that time this tax in some form has been laid by all of the states except Alabama, Florida, Georgia, Texas and Vermont. The Revenue Act of 1916 added this tax to the burdens, already heavy, of federal taxation.