The Bulletin of the National Tax Association, Volumes 9-10 |
From inside the book
Results 1-5 of 66
Page 2
... as limited to them that we appeal particularly , ask- by the federal constitution , which was ing each to send his portion , however small ' highly commented upon , as opening up a and however hurriedly prepared . field deserving of ...
... as limited to them that we appeal particularly , ask- by the federal constitution , which was ing each to send his portion , however small ' highly commented upon , as opening up a and however hurriedly prepared . field deserving of ...
Page 7
... they reship , or a manufacturing corporation in ceived his permission and the resolution such a way that the states are improperly expresses the unanimous approval of their limited in the taxation of such other sub- action . jects .
... they reship , or a manufacturing corporation in ceived his permission and the resolution such a way that the states are improperly expresses the unanimous approval of their limited in the taxation of such other sub- action . jects .
Page 26
Its power was property at any time , or to dissolve upon strictly limited by the s'atute . - N . Y. C. & any lawful terms its members might choose , St. L. R. Co. v . Town of Mentone , 139 N. it was possible for them to divert the propE ...
Its power was property at any time , or to dissolve upon strictly limited by the s'atute . - N . Y. C. & any lawful terms its members might choose , St. L. R. Co. v . Town of Mentone , 139 N. it was possible for them to divert the propE ...
Page 34
... Mr. George E. Holmes , called upon to prosecute appeals from in- who has in many ways contributed towards come tax rulings . the development of income taxation in this A limited number of reprints of this country and has generously ...
... Mr. George E. Holmes , called upon to prosecute appeals from in- who has in many ways contributed towards come tax rulings . the development of income taxation in this A limited number of reprints of this country and has generously ...
Page 35
The life of this board was absence of fraud or mistake in mathematical cal- limited by statute to two years , or earlier culation , the decision of the Commissioner ( or in case the Secretary is authorized to approve the determination ...
The life of this board was absence of fraud or mistake in mathematical cal- limited by statute to two years , or earlier culation , the decision of the Commissioner ( or in case the Secretary is authorized to approve the determination ...
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action administration amendment amount annual appeal applied assessment assessors Association authority bank basis bill bonds brought burden capital cent City claimed collection commerce Commissioner conference considered constitution corporation cost court held death decedent decision deduction determining district duty effect entire equal excess exempt existing fact federal foreign fund ground holding imposed included income tax increase inheritance tax interest issue land legislation legislature less levied license limited matter means measure ment method Michigan municipality operation owner paid passed payment practice present question railroad real estate reason received respect result revenue roads rule securities shares statute Tax Commission tax law taxable taxation taxpayer tion transfer trust United valuation York
Popular passages
Page 147 - The General Assembly shall provide by law for a uniform and equal rate of assessment and taxation ; and shall prescribe such regulations as shall secure a just valuation for taxation of all property, both real and personal, excepting such only for municipal, educational, literary, scientific, religious or charitable purposes, as may be specially exempted by law.
Page 50 - The times and places of the meetings of the Board and of its divisions shall be prescribed by the chairman with a view to securing reasonable opportunity to taxpayers to appear before the Board or any of its divisions, with as little inconvenience and expense to taxpayers as is practicable.
Page 41 - State coming into competition with the business of National banks: Provided, That bonds, notes, or other evidences of indebtedness in the hands of individual citizens not employed or engaged in the banking or investment business and representing merely personal investments not made in competition with such business, shall not be deemed moneyed capital within the meaning of this section.
Page 14 - Let us develop the resources of our land, call forth its powers, build up its institutions, promote all its great interests, and see whether we also, in our day and generation, may not perform something worthy to be remembered.
Page 153 - ... the rate shall not be higher than the rate assessed upon other financial corporations nor higher than the highest of the rates assessed by the taxing State upon mercantile, manufacturing, and business corporations doing business within its limits...
Page 226 - ... (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth.
Page 52 - The tax shall be such part of the tax computed on such annual basis as the number of months in such period is of twelve months.
Page 240 - ... net income" means the net income as defined in section 21, increased by the sum of the amount of the dividend deduction allowed under section 23 (p) and the amount of the interest on obligations of the United States issued after September 1, 1917, which would be subject to tax in whole or in part in the hands of an individual owner.
Page 239 - ... for the purpose of preventing the imposition of such tax through the medium of permitting such gains and profits to accumulate instead of being divided or distributed...
Page 140 - That the power to tax involves the power to destroy ; that the power to destroy may defeat and render useless the power to create ; that there is a plain repugnance in conferring on one government a power to control the constitutional measures of another, which other, with respect to those very measures, is declared to be supreme over that which exerts the control, are propositions not to be denied.
Bibliographic information
| Title | The Bulletin of the National Tax Association, Volumes 9-10 |
| Author | National Tax Association |
| Publisher | The Association, 1924 |
| Original from | the University of Michigan |
| Digitized | 30 Mar 2006 |
| Export Citation | BiBTeX EndNote RefMan |