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Articles 1261 - 1266 of 1266

Full-Text Articles in Taxation-Transnational

Professional Corporations In Massachusetts, Hugh Ault, James Smith Dec 1962

Professional Corporations In Massachusetts, Hugh Ault, James Smith

Hugh J. Ault

These pages reflect the contribution of Professors Ault and Smith to the 1969 revision of this work.

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Conflict Of Laws-Full Faith And Credit-Extraterritorial Enforcement Of State Revenue Law, Edwin A. Howe Jr. Dec 1962

Conflict Of Laws-Full Faith And Credit-Extraterritorial Enforcement Of State Revenue Law, Edwin A. Howe Jr.

Michigan Law Review

As the operator of a parking lot within plaintiffs city limits, defendant was subject to a ten percent city tax on his gross receipts. He failed to report the whole of his receipts on his monthly tax returns, and plaintiff, the City of Philadelphia, duly notified him of a five thousand dollar deficiency. Defendant had a statutory right to petition for administrative review of the assessment within sixty days, failing which the liability would become fixed and no longer subject to review or appeal. Rather than appealing, defendant removed himself and his assets to New York, thus preventing plaintiff from …

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Taxation-Federal Income Tax-Liquidation Distributions Entitled To Both Capital Gains Treatment And Foreign Tax Credit, Lloyd C. Fell Jun 1962

Taxation-Federal Income Tax-Liquidation Distributions Entitled To Both Capital Gains Treatment And Foreign Tax Credit, Lloyd C. Fell

Michigan Law Review

Plaintiff, Associated, is an American corporation whose wholly-owned subsidiary, Automatic, owned all the stock of Filcrest, a Canadian corporation. In 1954 all the assets of Filcrest were distributed to Automatic pursuant to a plan of complete liquidation, accomplished in accordance with Canadian law. In its 1954 consolidated return, plaintiff treated the gain realized on the Filcrest liquidation as a capital gain, and also claimed a foreign tax credit for any Canadian income, war or excess profits taxes which Filcrest had paid over the years to Canada on that part of the liquidation distribution which represented Filcrest's accumulated earnings and profits. …

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Fundamentos Del Derecho Procesal Civil, Edward Ivan Cueva Jan 1958

Fundamentos Del Derecho Procesal Civil, Edward Ivan Cueva

Edward Ivan Cueva

No abstract provided.

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A Tariff Primer, Stanley J. Emerling Jan 1953

A Tariff Primer, Stanley J. Emerling

Cleveland State Law Review

It is evident from the examination of these cases that the proponents of a tariff policy are well supported by Constitutional authority and logic depending on the time and necessity of the situation. Economically also there are many instances in which a reduction in or denial of tariff policy would be to the detriment of our country. The only point worth taking in summary of this complex problem is the fact that a mere permissive use of a tariff doesn't necessarily mean that the country's best interests are always served by a too rigid application of such measures. The reciprocal …

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Taxation-Taxability Of Payments Received By Non-Resident Alien Author From Domestic Publisher For Literary Property Mar 1949

Taxation-Taxability Of Payments Received By Non-Resident Alien Author From Domestic Publisher For Literary Property

Washington and Lee Law Review

No abstract provided.

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