The Bulletin of the National Tax Association, Volume 7

action actual administration amendment amount annual appear applied assessment Association authority bank basis bonds burden capital cent claim collection commerce committee conference considered constitutional corporation cost court held death decision deduction determining district dividend earnings effect equal erty excess exempt fact federal given ground holding important imposed included income tax increase individual inheritance intangible interest involved issued land legislation legislature less levied license limitation loss matter ment method operation opinion owner paid payment present principle profits prop property tax question railroad real estate reason received resident result rule securities shares statute Tax Commission tax law taxable taxation taxpayer tion transfer trust United valuation York