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Articles 3001 - 3030 of 3037
Full-Text Articles in Taxation-Federal
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.
Injunctions In Federal Tax Cases With Special Reference To The Windfall Tax, Lawrence Broh-Kahn
Injunctions In Federal Tax Cases With Special Reference To The Windfall Tax, Lawrence Broh-Kahn
Kentucky Law Journal
No abstract provided.
The 1936 Federal Corporate Surtax, Merle H. Miller
The 1936 Federal Corporate Surtax, Merle H. Miller
Indiana Law Journal
No abstract provided.
The Taxation Of Real Estate Subject To Mortgage And Other Incumbrances, Robert C. Brown
The Taxation Of Real Estate Subject To Mortgage And Other Incumbrances, Robert C. Brown
Articles by Maurer Faculty
The purpose of this paper is to examine the method of taxing real estate which is affected by incumbrances-either physical or legal. In particular, it is desired to consider the situation where the incumbrance is a mortgage or otherwise purely for security. And particular consideration is to be given to the propriety of taxing as real estate the interest of a non-resident mortgagee or similar incumbrancer in land within the jurisdiction.
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, 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.
Constitutional Law--Federal Taxation Of State Liquor Monopoly, Robert W. Burk
Constitutional Law--Federal Taxation Of State Liquor Monopoly, Robert W. Burk
West Virginia Law Review
No abstract provided.
Taxation--Federal Income Tax--Rights To Subscribe To Stock Of Another Corporation As Taxable Gain, William H. Waldron Jr.
Taxation--Federal Income Tax--Rights To Subscribe To Stock Of Another Corporation As Taxable Gain, William H. Waldron Jr.
West Virginia Law Review
No abstract provided.
The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown
The Theory And Practice Of Modern Taxation, By William R. Green, Robert C. Brown
Indiana Law Journal
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.
Fundamental Economic And Legal Difficulties With Taxation And Some Suggested Remedies, Charles G. Haglund
Fundamental Economic And Legal Difficulties With Taxation And Some Suggested Remedies, Charles G. Haglund
Kentucky Law Journal
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.
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, 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.
Taxatl0n - Liability Of Profit Made On Sale Of State Bonds To Federal Income Tax
Taxatl0n - Liability Of Profit Made On Sale Of State Bonds To Federal Income Tax
Michigan Law Review
Plaintiff, a resident of England, and defendant, a resident of New York, entered into a contract for the sale and delivery of zinc. By a clause in the contract the parties agreed that all differences arising thereunder should be arbitrated at London pursuant to the arbitration law of Great Britain. Differences arose, and the plaintiff requested the defendant in New York to concur in the selection of an arbitrator, serving notice that, in the event of failure so to do, application would be made for appointment of one as provided by statute. This notice was ignored, and a form of …
Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown
Restrictions On State Taxation Because Of Interference With Federal Functions, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.
Public Purpose In Taxation And Eminent Domain, Julius R. Bell
Public Purpose In Taxation And Eminent Domain, Julius R. Bell
Kentucky Law Journal
No abstract provided.
Federal Taxation Of Community Incomes—The Recent History Of Pending Questions, George Donworth
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 …
Review Of Recent Supreme Court Decisions On Subject Of Federal Taxation, George Maurice Morris, Allan H. Gardner
Review Of Recent Supreme Court Decisions On Subject Of Federal Taxation, George Maurice Morris, Allan H. Gardner
West Virginia Law Review
No abstract provided.
Cases On Federal Taxation, By Joseph Henry Beale And Roswell Magill (1926), J. Grattan O'Bryan
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
U.S. Board Of Tax Appeals—Practice And Evidence, By Charles D. Hamel, Paul P. Ashley
Washington Law Review
No abstract provided.
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
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Carriers of Passengers - Duty to Stop at Station to Permit Passenger to Alight-Contributory Negligence of Passenger Plaintiff's intestate was riding in the front end of a crowded vestibule car in the coach next to the tender of the eengine. When the train stopped at his station he tried to leave by the front end, but found the door from the vestibule closed. As he did not know how to open it, or was unwilling to be carried by his station, he stepped from his platform to the bumper of the tender and tried to follow it to the side …
Note And Comment, George E. Longstaff, George L. Clark, Edwin D. Dickinson
Note And Comment, George E. Longstaff, George L. Clark, Edwin D. Dickinson
Michigan Law Review
Constitutionality of the LA Follette Amendment to the Internal Revenue Law of 1921 - The United States Senate on November 5, 1921, inserted in the Revenue Act, then before the Senate, a provision that taxpayers in their income tax returns must specify what state and municipal bonds they hold, or else be subject to a penalty of five per cent. That provision was dropped out in conference, but it will come up again, and it is well to look at its constitutionality under the Fourth Amendment to the Constitution prohibiting unreasonable searches.
Federal Income And Profit Taxes: 1921 Supplement, G. E. O.
Federal Income And Profit Taxes: 1921 Supplement, G. E. O.
West Virginia Law Review
No abstract provided.
Federal Income Tax, H. C. J.
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 …