The Bulletin of the National Tax Association, Volume 4The Association, 1919 |
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Page 2
National Tax Association. People ex rel . International Bridge Co. v . State Tax ... INCOME TAXES - FEDERAL Houston Belt & c . Ry . Co. v . United States , 250 ... TAX - STATE United States Glue Co. v . Wisconsin Tax Commission , 247 U. S. 321 ...
National Tax Association. People ex rel . International Bridge Co. v . State Tax ... INCOME TAXES - FEDERAL Houston Belt & c . Ry . Co. v . United States , 250 ... TAX - STATE United States Glue Co. v . Wisconsin Tax Commission , 247 U. S. 321 ...
Page 7
... income of a corpora- tion or partnership for the purpose of this tax was to be determined in the same man- ner as for income tax purposes under the Act of September 8 , 1916 , i . e . , dividends were to be included . The incomes of ...
... income of a corpora- tion or partnership for the purpose of this tax was to be determined in the same man- ner as for income tax purposes under the Act of September 8 , 1916 , i . e . , dividends were to be included . The incomes of ...
Page 9
... Tax The income tax may be said to be based on the theory that every one with income over a minimum amount is able to contrib- ute to the burden of government . As the income increases the ability increases in more than direct proportion ...
... Tax The income tax may be said to be based on the theory that every one with income over a minimum amount is able to contrib- ute to the burden of government . As the income increases the ability increases in more than direct proportion ...
Page 11
National Tax Association. CONSUMPTION TAXES HENRY B. GARDNER Professor of Economics , Brown University PENDING REVISION OF THE INCOME AND PROFITS TAXES ALFRED E. situation now exists a corporation can well afford to convert its bonds ...
National Tax Association. CONSUMPTION TAXES HENRY B. GARDNER Professor of Economics , Brown University PENDING REVISION OF THE INCOME AND PROFITS TAXES ALFRED E. situation now exists a corporation can well afford to convert its bonds ...
Page 12
... taxes is their re- gressive character , but this quality becomes a merit when they are used not as the main element in the tax system but as a balanc- ing element supplementary to progressive income and inheritance taxes paid by a small ...
... taxes is their re- gressive character , but this quality becomes a merit when they are used not as the main element in the tax system but as a balanc- ing element supplementary to progressive income and inheritance taxes paid by a small ...
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A. E. HOLCOMB actual amendment amount annual assessors assets authority bank basis bill board of equalization bonds BULLETIN burden capital stock cash cent City committee conference constitution consumption taxes corporation decision deduction district dividends entire net income erty excess profits tax exemption federal fiscal franchise tax full value gross earnings held imposed included income tax law increase inheritance tax intangible interest invested capital issued Jefferson City land legislation legislature levied license tax Louis ment method Missouri National Tax Association net income non-resident opinion owner paid par value personal property poration present prop property tax public utilities purposes question railroad real estate receipts resident revenue rule securities session South Dakota special franchise Supreme Court tangible tax commission tax commissioners tax system taxable taxation taxpayer tion treasury department United valuation war profits