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Taxation-State and Local Commons™

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Business Organizations Law

Institution
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Articles 271 - 275 of 275

Full-Text Articles in Taxation-State and Local

Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown Oct 1937

Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown

Indiana Law Journal

No abstract provided.


The Corporation License Tax In Kentucky, David H. Mckinney Jan 1934

The Corporation License Tax In Kentucky, David H. Mckinney

Kentucky Law Journal

No abstract provided.


Corporations-Subsidiary's Evasion Of Income Tax Law By Contract With Parent Company-Income Attributable To Business Transacted Within The State Mar 1931

Corporations-Subsidiary's Evasion Of Income Tax Law By Contract With Parent Company-Income Attributable To Business Transacted Within The State

Michigan Law Review

The Palmolive company sought to reduce to a minimum the amount of its income taxable in Wisconsin. Three companies were formed which, for convenience' sake, will be designated as: parent company, a Delaware corporation; plaintiff company, a Delaware corporation; and Wisconsin company, a Wisconsin corporation. The parent company acquired all the capital stock of the Wisconsin company, and then acquired all its assets outside the state of Wisconsin, surrendering therefor part of the stock of the Wisconsin company so acquired. The balance of the capital stock of the Wisconsin company the parent company transferred to plaintiff company in exchange for …


Massachusetts Trusts And Succession Taxes, Maxwell E. Fead, Milton D. Green Jun 1929

Massachusetts Trusts And Succession Taxes, Maxwell E. Fead, Milton D. Green

Michigan Law Review

Ordinarily, one thinks of trust estates as connected with testamentary dispositions of property, marriage settlements, spendthrift trusts, or other similar "pure" trusts. However, in comparatively recent years, trust estates have assumed a place in active business life, occupying the same general fields of activity as the corporation. Business men early found that the advantages of corporate existence were offset, to a greater or less degree, by corresponding disadvantages, such as compliance with regulations laid down by the state, inflexibility of charter provisions, and particularly increased burdens of taxation. The corporate organization lays itself open to the touch of the state …


Book Reviews Jun 1923

Book Reviews

Michigan Law Review

A collection of book reviews by multiple authors.