Proceedings of the ... Annual Conference, Volume 15The Association, 1923 Each volume beginning with volume 2, includes list of papers published in preceding volumes. |
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Page vii
... LEGISLATION - 1922 William E. Hanna SECOND SESSION TAX LIMITATIONS AND OTHER CURRENT PROBLEMS J. G. Armson WORK OF SPECIAL INVESTIGATING COMMISSIONS Iowa - John E. Brind'ey Washington - Harley L. Lutz Michigan - George Lord REPORT OF ...
... LEGISLATION - 1922 William E. Hanna SECOND SESSION TAX LIMITATIONS AND OTHER CURRENT PROBLEMS J. G. Armson WORK OF SPECIAL INVESTIGATING COMMISSIONS Iowa - John E. Brind'ey Washington - Harley L. Lutz Michigan - George Lord REPORT OF ...
Page xi
... legislative and administrative action on all questions pertaining to taxation , and to interstate comity in taxation . - Constitution of the National Tax Association , Art . I , Sec . 2 . THE ANNUAL CONFERENCE Organization of the ...
... legislative and administrative action on all questions pertaining to taxation , and to interstate comity in taxation . - Constitution of the National Tax Association , Art . I , Sec . 2 . THE ANNUAL CONFERENCE Organization of the ...
Page 4
... commission might be tempted to look inside of these books and see if we have produced anything worth while in the way of suggestions for legislative action . We have with us tonight the chairman of the commission 4 NATIONAL TAX ASSOCIATION.
... commission might be tempted to look inside of these books and see if we have produced anything worth while in the way of suggestions for legislative action . We have with us tonight the chairman of the commission 4 NATIONAL TAX ASSOCIATION.
Page 13
... legislation , by William E. Hannan , legislative reference librarian , New York state library . Mr. Hannan is not here and so his paper will be read by Mr. Holcomb . SECRETARY HOLCOMB : That is a hot one . Mr. Chairman , before ...
... legislation , by William E. Hannan , legislative reference librarian , New York state library . Mr. Hannan is not here and so his paper will be read by Mr. Holcomb . SECRETARY HOLCOMB : That is a hot one . Mr. Chairman , before ...
Page 14
... legislation in taxation . The mind instantly turns to another state when you are thinking of tax legislation . This digest has usually been read at a later session . It had occurred to us that possibly it would be of help if the high ...
... legislation in taxation . The mind instantly turns to another state when you are thinking of tax legislation . This digest has usually been read at a later session . It had occurred to us that possibly it would be of help if the high ...
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administration adopted allocated amendment amount annual apportionment assessed assessors bank shares bankers basis bill bonds capital stock cent CHAIRMAN BULLOCK CHAIRMAN LORD committee conference Congress corporations cost decedent discussion districts dollars earnings tax estate tax exemption fact fair favor federal forest gentlemen going gross earnings imposed income tax law increase inheritance tax intangible intangible property interest investment land legislation legislature levied limited Massachusetts matter ment method mills mining Minneapolis Minnesota moneyed capital municipal national banks National Tax Association net income owner paid personal property present problem Professor profit property tax public utilities purposes question real estate real property resolution revenue rule SECRETARY HOLCOMB Senator statute supreme court tangible property tax commission tax rate tax system taxable taxation taxpayer thing timber tion TOBIN United valorem valuation West Virginia Wisconsin yield tax York
Popular passages
Page 254 - Nothing herein shall be construed to exempt the real property of associations from either State, county or municipal taxes to the same extent, according to its value, as other real property is taxed.
Page 254 - State, subject only to the two restrictions, that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State, and that the shares of any national banking association owned by non-residents of any State shall be taxed in the city or town where the bank is located, and not elsewhere.
Page 408 - ... including the shares of the capital stock of, or other interests in, the safe deposit company, trust company, corporation, bank or other institution...
Page 77 - 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 254 - ... (d) In case the dividends derived from the said shares are taxed, the tax shall not be at a greater rate than is assessed upon the net income from other moneyed capital.
Page 399 - ... in the joint names of two or more persons and payable to either or the survivor, upon the death of one of such persons the right of the surviving tenant by the entirety, joint tenant...
Page 252 - May provide for the taxation of the real property therein of any national banking association located therein, in the same manner and at the same rate as other real property in the same taxing district is taxed for public purposes.
Page 18 - The General Assembly shall provide such revenue as may be needful, by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her, or its property...
Page 399 - But no such corporation or association shall be entitled to such exemption if any officer, member or employee thereof shall receive or may be lawfully entitled to receive any pecuniary profit from the operations thereof except reasonable compensation for services in effecting one or more of such purposes or as proper beneficiaries of its strictly charitable purposes...
Page 406 - ... taxes upon the transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event by reason of which the fair market value thereof...