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Taxation-Federal Commons

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University of Washington School of Law

Articles 91 - 95 of 95

Full-Text Articles in Taxation-Federal

Federal Income Tax Amendments Of 1944, Charles G. Flanagan, Jr. Nov 1944

Federal Income Tax Amendments Of 1944, Charles G. Flanagan, Jr.

Washington Law Review

Present 1944 changes of the federal income tax statutes consist of amendments made by the Revenue Act of 1943, and the Individual Income Tax Act of 1944 passed in February and May of this year respectively. Additional changes are unlikely. It is anticipated therefore, that there can now be presented an analysis of statutory changes which must be considered in the preparation of returns for the year 1944.


Federal Income Tax 1943—Special Benefits To Members Of The Armed Forces, Thomas Todd Nov 1943

Federal Income Tax 1943—Special Benefits To Members Of The Armed Forces, Thomas Todd

Washington Law Review

On June 9, 1943, with the enactment of "The Current Tax Payment Act of 1943," the serviceman became a taxpayer in a class by himself. Previously there were special benefits in favor of the serviceman, but now, for the year 1943, even the method of computing tax is entirely different for servicemen than it is for civilians. The reason why this subject should be of special interest to attorneys is that the present law affords a great opportunity for substantial tax savings and refunds in favor of servicemen for 1943. Thus, substantial refunds will be available for most servicemen who …


Federal Taxation Of Community Incomes—The Recent History Of Pending Questions, George Donworth Oct 1929

Federal Taxation Of Community Incomes—The Recent History Of Pending Questions, George Donworth

Washington Law Review

By the constitution of the United States, the Congress has power to lay and collect taxes, to pay the debts and provide for the common defense and general welfare of the United States. The constitution, however, also contains the further provision that no capitation or other direct tax shall be laid unless apportioned among the states in proportion to the population as ascertained by a federal census. In the year 1895 in Pollock v. Farmers Loan & Trust Co., 157 U. S. 429, 158 U. S. 601, 39 L. Ed. 759, 39 L. Ed. 1108, the Supreme Court of …


Cases On Federal Taxation, By Joseph Henry Beale And Roswell Magill (1926), J. Grattan O'Bryan Feb 1927

Cases On Federal Taxation, By Joseph Henry Beale And Roswell Magill (1926), J. Grattan O'Bryan

Washington Law Review

No abstract provided.


U.S. Board Of Tax Appeals—Practice And Evidence, By Charles D. Hamel, Paul P. Ashley Nov 1926

U.S. Board Of Tax Appeals—Practice And Evidence, By Charles D. Hamel, Paul P. Ashley

Washington Law Review

No abstract provided.