Proceedings of the ... Annual Conference Under the Auspices of the National Tax Association, Volum 12National Tax Association, 1920 Each volume beginning with volume 2, includes list of papers published in preceding volumes. |
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Proceedings of the ... Annual Conference, Volum 12 National Tax Association Uten tilgangsbegrensning - 1920 |
Proceedings of the ... Annual Conference, Volum 14 National Tax Association Uten tilgangsbegrensning - 1922 |
Proceedings of the ... Annual Conference, Volum 15 National Tax Association Uten tilgangsbegrensning - 1923 |
Vanlige uttrykk og setninger
administration adopted amendment amount assessment assessors bank basis board of equalization bonds burden business tax capital stock cent classification committee conference constitutional decision deduction derived discussion dollars domicile double taxation erty estates tax excess profits tax fact federal government foreign corporations franchise gross receipts imposed income tax law increase inheritance tax intangible property interest interstate business interstate commerce investment jurisdiction legislation legislature Massachusetts ment method mortgages National Tax Association net income Non-Partisan League non-resident North Dakota officials operation opinion paid personal income tax personal property practical present principle profits tax prop property tax proposed proposed business provision question railroad Railway Signal real estate reason recommended residents revenue securities session shares sources statute stockholders supreme court tangible property tax commission tax commissioners tax exempt tax rates taxa taxable taxpayer thing tion United valuation Western Union York
Populære avsnitt
Side 85 - 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.
Side 12 - 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...
Side 245 - Neither the state courts nor the legislatures, by giving the tax a particular name or by the use of some form of words, can take away our duty to consider its nature and effect. If it bears upon commerce among the states so directly as to amount to a regulation in a relatively immediate way, it will not be saved by name or form.
Side 213 - That nothing in this act shall be construed to amend, repeal, impair, or affect the existing laws or powers of the States in relation to taxation or the lawful police regulations of the several States, except wherein such laws, powers, or regulations may affect the transportation of troops, war materials, Government supplies, or the issue of stocks and bonds.
Side 272 - An inheritance tax is not one on property, but one on the succession; 7 (2) the right to take property by devise or descent is the creature of the law, and not a natural right, — a privilege, — and therefore the authority which confers it may impose conditions upon it.
Side 196 - It is indeed possible, that a tax might be laid on a particular article by a state, which might render it inexpedient that a further tax should be laid on the same article by the union ; but it would not imply a constitutional inability to impose a further tax.
Side 202 - No doubt it would be a great advantage to the country and to the individual States if principles of taxation could be agreed upon which did not conflict with each other, and a common scheme could be adopted by which taxation of substantially the same property in two jurisdictions could be avoided. But the Constitution of the United States does not go so far.
Side 243 - ... affects each transaction in proportion to its magnitude and irrespective of whether it is profitable or otherwise. Conceivably it may be sufficient to make the difference between profit and loss, or to so diminish the profit as to impede or discourage the conduct of the commerce.
Side 440 - ... concerns the administration of the proposed tax. No argument can be needed by the National Tax Association to support our recommendation that the administration of the personal income tax should be placed in the hands of state officials. This we regard as an indispensable condition for the successful operation of any state income tax, and we should be disinclined to recommend the adoption of an income tax by any commonwealth that is unwilling to turn over its administration to a well organized...
Side 245 - ... by whatever name the exaction may be called, if it amounts to no more than the ordinary tax upon property or a just equivalent therefor, ascertained by reference thereto, it is not open to attack as inconsistent with the Constitution.