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Articles 241 - 257 of 257
Full-Text Articles in Taxation-Federal
Income Tax Deductions As A Means Of Effectuating Governmental Policies, Robert H. Gray
Income Tax Deductions As A Means Of Effectuating Governmental Policies, Robert H. Gray
Washington and Lee Law Review
No abstract provided.
Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown
Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State
Taxation-Intergovernmental Immunity-Taxation Of The Income Of Federal Employees By A State
Indiana Law Journal
No abstract provided.
Book Review. Selected Studies In Federal Taxation, 2nd Ed. By Randolph E. Paul, Robert C. Brown
Book Review. Selected Studies In Federal Taxation, 2nd Ed. By Randolph E. Paul, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Constitutional Limitations On Progressive Taxation Of Gross Income, Robert C. Brown
Constitutional Limitations On Progressive Taxation Of Gross Income, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
The Treatment For Federal Income Tax Purposes Of Errors In The Deduction Of Other Taxes, Robert C. Brown
The Treatment For Federal Income Tax Purposes Of Errors In The Deduction Of Other Taxes, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
The Time For Taking Deductions For Losses And Bad Debts For Income Tax Purposes, Robert C. Brown
The Time For Taking Deductions For Losses And Bad Debts For Income Tax Purposes, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Capitalism, The United States Constitution And The Supreme Court, Part 2, Hugh Evander Willis
Capitalism, The United States Constitution And The Supreme Court, Part 2, Hugh Evander Willis
Articles by Maurer Faculty
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.
Reduction Of Tax Exemptions By Reason Of Receipt Of Tax-Exempt Income, Robert C. Brown
Reduction Of Tax Exemptions By Reason Of Receipt Of Tax-Exempt Income, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Goodwill And Other Nondepreciable And Depreciable Intangible Property As Invested Capital, Frederick Thulin
Goodwill And Other Nondepreciable And Depreciable Intangible Property As Invested Capital, Frederick Thulin
Michigan Law Review
The subject of intangible property under the federal tax laws is somewhat misunderstood. Many errors of an important nature have undoubtedly been made in reference thereto. The purpose of this paper is to point out the situations as they often exist and to give practical suggestions as to how to handle them insofar as authorized by the law and the treasury decisions and regulations.
Domestic Corporate Tangible And Intangible Invested Capital, Frederick M. Thulin
Domestic Corporate Tangible And Intangible Invested Capital, Frederick M. Thulin
Michigan Law Review
With a tax law on the statute books that fixes a moderate flat rate of taxation on business income, no question of invested capital need be considered. The income tax laws of 1913 and 1916 and the flat rate or normal tax section of the 1917 law and the proposed 1918 law bear out this statement.
Corporate Earnings As Gains Profits And Income As Depending Upon The Time Of Their Accrual, Robert M. Drysdale, Maurice C. Mcgiffin
Corporate Earnings As Gains Profits And Income As Depending Upon The Time Of Their Accrual, Robert M. Drysdale, Maurice C. Mcgiffin
Michigan Law Review
The discussion here has to do with the earnings of corporations as taxable income, whether such earnings remain in the hands of the corporation accumulating them, or are distributed to the stockholders as dividends, the inquiry being limited, however, to the question of the time of their accrual as affecting their taxability.
Stock Dividends As Income, Robert E. More
Stock Dividends As Income, Robert E. More
Michigan Law Review
In the case of Towne v. Eisner, the United States Supreme Court has recently held that under the Income Tax Law of 1913, the stock dividends received by a shareholder during the year 1914 could not be taxed upon their full par value, where the corporate surplus thus distributed all accrued prior to January I, 1913. The Treasury Department subsequently announced that the decision is not applicable to the Income Tax Law of 1916.1 It is the purpose of this article to review the case of Towvne v. Eisner,2 and then to discuss the soundness of the position taken by …
The Corporation Tax Decision, Ralph W. Aigler
The Corporation Tax Decision, Ralph W. Aigler
Articles
Seldom, if ever, in the history of the country has the Supreme Court been called upon within a comparatively short period of time to decide so many questions of widespread interest and vital importance as has been the case during the last year or two. Attempts on the part of the state and national governments to regulate and control corporations, which in recent years have come to exercise such a large and not always wholesome influence upon affairs generally, have been the occasion for the consideration by the court of many of the important cases recently presented. Among these are …
The Constitutionality Of The Federal Corporation Tax, Ralph W. Aigler
The Constitutionality Of The Federal Corporation Tax, Ralph W. Aigler
Articles
During the special session of Congress held the past summer there was enacted as an amendment to the new Tariff Law what is generally known as the Federal Corporation Tax.1 At the time of its consideration in Congress and since its enactment there has been considerable discussion regarding the constitutionality of the measure, and no little doubt has been expressed as to its validity.
Principles That Should Govern In The Framing Of Tax Laws, Thomas M. Cooley
Principles That Should Govern In The Framing Of Tax Laws, Thomas M. Cooley
Articles
The problem of suitable and justtaxation is one which is forever demanding solution, butnever solved. Adam Smith gave to the world certain rules which should governin taxation, the first of which was that "The subjects of every state ought to contribute towards the support of the government as nearly as possible in proportion to their respective abilities - that is, in proportion to the revenue which they respectively enjoy under the protection of the state." While most writers on political economy have been disposed to accept this as a sound and just rule, some have objected to it that it …