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Articles 301 - 302 of 302
Full-Text Articles in Taxation-State and Local
Jurisdiction For The Purpose Of Imposing Inheritance Taxes, David R. Mason
Jurisdiction For The Purpose Of Imposing Inheritance Taxes, David R. Mason
Michigan Law Review
For nearly half a century so-called inheritance tax laws of the states of the United States have been predicated upon two distinct theories of jurisdiction, many states embodying both theories into their statutes. Recent decisions rendered by the Supreme Court of the United States, however, challenge the constitutionality of such a scheme and indicate the expediency of a review of the extent of state jurisdiction for the purpose of imposing such taxes.
Jurisdiction Of The States To Tax -- Recent Developments, Fowler Vincent Harper
Jurisdiction Of The States To Tax -- Recent Developments, Fowler Vincent Harper
Articles by Maurer Faculty
No abstract provided.