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Articles 1411 - 1440 of 1710
Full-Text Articles in Taxation-State and Local
Observations On The Tax Immunity Of Federal Properties And Operations In Virginia, John M. Court
Observations On The Tax Immunity Of Federal Properties And Operations In Virginia, John M. Court
William & Mary Law Review
No abstract provided.
Right Of Owner Of Personal Property To Challenge Assessments Of Real Property - National Can Company V. State Tax Commission, James P. Lewis
Right Of Owner Of Personal Property To Challenge Assessments Of Real Property - National Can Company V. State Tax Commission, James P. Lewis
Maryland Law Review
No abstract provided.
Liquidating Dividends Under The Maryland Income Tax, P. Mcevoy Cromwell
Liquidating Dividends Under The Maryland Income Tax, P. Mcevoy Cromwell
Maryland Law Review
No abstract provided.
Taxation, Joseph Curtis
State Taxation Of Corporate Income From A Multistate Business, Paul J. Hartman
State Taxation Of Corporate Income From A Multistate Business, Paul J. Hartman
Vanderbilt Law Review
There was a time when state and local taxes were perhaps only a minor factor in determining where a new business would locate and were probably not seriously considered in connection with most locational decisions. In recent years, however, because of the need for additional revenue on the part of state and local governments and the resulting increases in varieties and amounts of taxes, business must give more attention to the question of state and local taxes in deciding where to locate and operate. In this discussion of state taxation of corporate income from multi-state operations, we will include taxes …
State Taxation Of Corporate Income From A Multistate Business, Paul J. Hartman
State Taxation Of Corporate Income From A Multistate Business, Paul J. Hartman
Vanderbilt Law Review
So long as we have a federal system of government, a continuing problem, and certainly one of the most pressing, is that of an effective coordination of taxes. That problem has achieved paramount impor- tance in late years. Because of new and expanding conceptions as to what governments should do for people, our state governments are continually confronted with ever-increasing demands that they provide additional governmental functions and supply more governmental services. The resulting increase in governmental activities and extension of benefits mean urgent needs for additional revenue. As prices have spiraled under the increasing pressure of meeting our domestic …
State And Local Taxation, Paul J. Hartman
State And Local Taxation, Paul J. Hartman
Vanderbilt Law Review
That the field of state and local taxation is bedoming much more important, as well as increasingly active, is shown by a number of recent significant major developments that are of interest and concern to taxpayers and their counsel everywhere. Ten state tax cases are already on the United States Supreme Court docket for consideration during the Term commencing October 5, 1959.' During the past term at least a half dozen important state tax cases were decided by the Supreme Court, including the epochal Northwestern-Stockham decision, which threw much of the legal profession, as well as many taxpayers, into a …
Death Of The Salesman: A New Era In Interstate Taxation, John R. Batt
Death Of The Salesman: A New Era In Interstate Taxation, John R. Batt
William & Mary Law Review
No abstract provided.
Taxes Imposed By The Virginia Code: Their Nature, Rates And Methods Of Reporting And Payment, Fred P. Aucamp, Sidney Jackson Baker, Charles R. Cloud, William H. Colona Jr., Joseph T. Cutler, Theodore H. Focht, Bruce A. Leslie, John P. Scozzari, Sammie W. Weaver, Paul T. Wright Jr.
Taxes Imposed By The Virginia Code: Their Nature, Rates And Methods Of Reporting And Payment, Fred P. Aucamp, Sidney Jackson Baker, Charles R. Cloud, William H. Colona Jr., Joseph T. Cutler, Theodore H. Focht, Bruce A. Leslie, John P. Scozzari, Sammie W. Weaver, Paul T. Wright Jr.
William & Mary Law Review
No abstract provided.
Taxation, Max Kaminoff
Tax, Anon
Tax, Anon
Washington Law Review
Summarizes a case on excise tax on sale of real estate—effect of subsequent rescission and another case on inheritance tax—cash value of insurance policy subject to taxation.
State Taxation Of Interstate Commerce, Gilbert S. Merritt Jr.
State Taxation Of Interstate Commerce, Gilbert S. Merritt Jr.
Vanderbilt Law Review
In Northwestern States Portland Cement Co. v. Minnesota,' the Supreme Court recently granted states the broad power to tax earnings of out-of-state corporations from business done within each state. Justice Clark, speaking for the majority, laid down the doctrine that "the entire net income of a corporation, generated by interstate as well as intrastate activities, may be fairly apportioned among the States for tax purposes by formulas utilizing in-state aspects of inter-state affairs." The purpose of this note is to analyze the doctrine, its background and possible economic consequences.
Constitutional Uniformity And Equality In State Taxation, Wade J. Newhouse
Constitutional Uniformity And Equality In State Taxation, Wade J. Newhouse
Michigan Legal Studies Series
The method of approach and arrangement of materials are developed during the course of the monograph. Therefore, it is not necessary to repeat them here. The purpose of the study is twofold. First, it should provide background material for constitutional revision. Second, it should aid counsel and court in deciding cases arising under existing constitutional limitations and state legislatures in drafting tax measures in such a way that pitfalls in existing limitations are avoided. The greater part of this monograph was prepared during a two year period from June 1951 to 1953, while I was a Research Assistant with the …
Taxation, Joseph Curtis
A Study Of State Income Taxation In Washington, James V. O'Conner, Robert E. Schillberg
A Study Of State Income Taxation In Washington, James V. O'Conner, Robert E. Schillberg
Washington Law Review
Attempts to enact a net income tax in the State of Washington have been numerous and unsuccessful. Several statutes have been passed which would have levied net income taxes on individuals, and several other statutes have been passed which would have levied such taxes on corporations. However, all these enactments have been held unconstitutional, either under the United States Constitution or the Washington state constitution. As might be expected, there have been attempts to amend the state constituion to make it permissible to levy a net income tax. These attempts have all met with failure, either in the legislature or …
Taxation—Tax Exemption For Charitable Organizations Performing Functions Through Independent Contractors, Buffalo Law Review
Taxation—Tax Exemption For Charitable Organizations Performing Functions Through Independent Contractors, Buffalo Law Review
Buffalo Law Review
Pace College v. Boyland, 4 N.Y.2d 528, 176 N.Y.S.2d 356 (1958).
Taxation—Allocation Of Income Of Unincorporated Businesses Operating Both Within And Without The State, Buffalo Law Review
Taxation—Allocation Of Income Of Unincorporated Businesses Operating Both Within And Without The State, Buffalo Law Review
Buffalo Law Review
Young v. Bragalini, 3 N.Y.2d 602, 170 N.Y.S.2d 805 (1958).
Taxation—Taxation Of Real Property Leased By The United States To Individuals, Buffalo Law Review
Taxation—Taxation Of Real Property Leased By The United States To Individuals, Buffalo Law Review
Buffalo Law Review
Fort Hamilton Manor v. Boyland, 4 N.Y.2d 192, 173 N.Y.S.2d 560 (1958).
Place Of Assessment And Taxation Of Tangible Personal Property In Indiana
Place Of Assessment And Taxation Of Tangible Personal Property In Indiana
Indiana Law Journal
No abstract provided.
Tax, William F. Lenihan, Robert D. Green
Tax, William F. Lenihan, Robert D. Green
Washington Law Review
Covers cases on the retail sales tax—construciton of home by speculative builder not a retail sale; on retail sales tax as tax on gross sales of vendor; on use tax—consumer and exceptions thereto defined—taxation of property consumed during manufacturing process (Lenihan); and on state taxation of exports (Green).
Valuation Of Public Utility Property For Tax Purposes: The New York Special Franchise Tax, Walter J. Barrett
Valuation Of Public Utility Property For Tax Purposes: The New York Special Franchise Tax, Walter J. Barrett
Buffalo Law Review
No abstract provided.
Current Views On The Taxation Of Stock Options, Edwin P. Yaeger
Current Views On The Taxation Of Stock Options, Edwin P. Yaeger
Buffalo Law Review
No abstract provided.
The Indiana Uniform Gifts To Minors Act
Taxation, Joseph Curtis
Taxation—Recovery Of Taxes Paid Under Mistake Of Law, Richard O. Robinson
Taxation—Recovery Of Taxes Paid Under Mistake Of Law, Richard O. Robinson
Buffalo Law Review
Mercury Machine Import. Corp. v. City of New York, 3 N.Y.2d 418, 165 N.Y.S.2d 517 (1957).
Taxation—City Sales Tax On Alcoholic Beverages, Richard Vogt
Taxation—City Sales Tax On Alcoholic Beverages, Richard Vogt
Buffalo Law Review
Hoffman v. City of Syracuse, 2 N.Y.2d 484, 161 N.Y.S.2d 111 (1957).
Taxation—City Sales Tax—Liability Of Vendor, John H. Stenger
Taxation—City Sales Tax—Liability Of Vendor, John H. Stenger
Buffalo Law Review
W. T. Grant Company v. Joseph, 2 N.Y.2d 196, 159 N.Y.S.2d 150 (1957).
Taxation—Leasehold Interest: Personal Property, Not Subject To Taxation, William Gardner
Taxation—Leasehold Interest: Personal Property, Not Subject To Taxation, William Gardner
Buffalo Law Review
Grumman Aircraft Corporation v. Board of Assessors, 2 N.Y.2d 500, 161 N.Y.S2d 393 (1957).
Taxation—State Income Tax—Exemption For Nondomiciliaries, Marvin Kantor
Taxation—State Income Tax—Exemption For Nondomiciliaries, Marvin Kantor
Buffalo Law Review
First Trust & Deposit Co. v. Goodrich, 3 N.Y.2d 410, 165 N.Y.S.2d 510 (1957).
Taxation—Claim For Refund Of General Business Tax, Thomas T. Basil
Taxation—Claim For Refund Of General Business Tax, Thomas T. Basil
Buffalo Law Review
New Yorker Magazine v. Gerosa, 3 N.Y.2d 362, 165 N.Y.S.2d 469 (1957).