The Bulletin of the National Tax Association, Volumes 5-6

adopted amendment amount annual assessed value assessor assets authority bank basis bonds burden capital stock cash cent claimed classification conference Congress constitution corporation cost court held decedent decision deduction dend direct tax earnings effect equal eral erty excess profits tax excise tax exemption fact franchise gible imposed income tax law increase inheritance tax intangible intangible property interest investment issue Jersey jurisdiction Kentucky land legislation legislature limit Massachusetts ment method municipal National Tax Association non-resident North Dakota Ohio operation opinion owner paid payment personal property poration practical profits tax prop property tax purposes question railroad real estate reason recent residents result revenue rule securities shares single tax single-taxers Sixteenth Amendment statute stock dividend stockholder Supreme Court tax commission tax levy taxa taxable taxation taxpayer theory timber tion United valuation York