Download or read book State Taxation of Personal Incomes Classic Reprint written by Alzada Comstock and published by . This book was released on 2015-07-19 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from State Taxation of Personal Incomes Believing that the fiscal aspects of state income taxes were in danger of being overlooked in the enthusiasm for progressive income taxation, the writer made a brief study of the yield and cost of these taxes early in 1920. The paper appeared as "Fiscal Aspects of State Income Taxes" in the American Economic Review for June, 1920. In the present study an attempt has been made to present more fully the facts which represent the financial standing of these taxes, together with a description of their background and of the manner in which they operate. The writer wishes to acknowledge indebtedness to Mr. A. E. Holcomb of the National Tax Association for helpful suggestions and for permission to reprint the material in the appendices, to Mr. Nils P. Haugen, formerly chairman of the Wisconsin Tax Commission and to other state officials who have generously supplied information which was not available in published reports, and especially to Professor Edwin R. A. Seligman of Columbia University, under whose direction the study was carried on and whose constructive criticism made its accomplishment possible. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book State Taxation of Personal Incomes written by Alzada Comstock and published by Studies in History, Economics, and Public Law. This book was released on 1921 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the evolution of the state income tax and compares and contrasts taxation in many different states during the early 1900's.

Download or read book Taxation of Corporations and Personal Income in New York Classic Reprint written by Henry M. Powell and published by Forgotten Books. This book was released on 2018-02-11 with total page 702 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Taxation of Corporations and Personal Income in New York In June, 1918, the author in his preface to The New York Franchise Tax on Manufacturing and Mercantile Corporations, made the statement in calling attention to the adoption by the states of the federal plan of income taxation, that we may there fore look forward to the extension of the principle of net income taxation as a permanent feature of our state revenue system. At that time, there had been in successful operation for more than a year, in the State of New York, the act taxing manufacturing and mercantile corporations on net income based on their return to the United States Treasury Department. This law has now been ex tended by the New York Legislature of 1919 so as to apply to all business corporations, including personal service corporations, and the rate has been increased from three to four and one-half per cent. The same Legislature acting upon the recommendations of the Joint Legislative Committee on Taxation, headed by Senator Fred erick M. Davenport and Assemblyman Franklin W. Judson, passed a law taxing personal incomes modeled on the federal plan (article 16 of the Tax Law), which, together with Articles 9 and 9a gov erning the taxation of public service corporations, banks, insurance companies and business corporations, forms the subject of the pres ent volume. Parts I, II and III cover the taxation of corporations and the remedy by certiorari. Part IV treats of the tax on per sonal incomes. These subjects may not appear at first glance to be closely related, and yet, the general scheme of both New York acts is taken from the federal income tax laws. In their state administration they are closely allied by reason of the fact that the common remedy of certiorari is applied generally to the cor poration taxes as well as to the personal income tax. So, too, in their method of collection, they are similar. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book State Taxation of Personal Incomes written by Alzada Comstock and published by Franklin Classics. This book was released on 2018-10-14 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Download or read book The Taxation of Corporations and Personal Income in New York Classic Reprint written by Henry Montefiore Powell and published by Forgotten Books. This book was released on 2016-09-13 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Taxation of Corporations and Personal Income in New York Consolidated corporations. - Before the amendment of 1892 (chapter 668, Laws of consolidated corporations were re quired to pay the organization tax. After this amendment no tax was required from a consolidated corporation except upon the excess stock. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book STATE TAXATION OF PERSONAL INC written by Alzada 1888-1960 Comstock and published by . This book was released on 2016-08-27 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Comptroller s Regulations Relating to the Income Tax written by Eugene M. Travis and published by . This book was released on 2016-06-14 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Comptroller's Regulations Relating to the Income Tax: Issued Pursuant to Chapter 627 of the Laws of 1919 Imposing Taxes Upon and With Respect to Personal Incomes It is known as a "franchise tax on business corporations" and is imposed by article 9-a of the Tax Law. The State Tax Commission is given authority to administer that law. It should be borne in mind that these regulations relate only to the law (article 16, Tax Law) imposing taxes upon and with respect to personal incomes, and that they are not related to the law (article 9-a, Tax Law) which imposes a franchise tax on business corporations, sometimes known as the corporation income tax. The State Law versus the Federal Statute Although other differences between the two statutes exist, attention is called to the three more important ones. They are: (1) The State law does not tax the incomes of corporations, while the Federal revenue act does. (2) The State law does not classify nor permit the classification of personal service corporations as partnerships; the Federal revenue act does admit of such a classification. (3) The State law groups taxpayers into two classes, (a) residents and (b) nonresidents; the Federal act classifies them as (a) citizens and resident aliens and (b) nonresident aliens. These three differences between the two statutes necessarily require regulations differing materially from those prescribed under the Federal statute. Aid Received In the preparation of these regulations, the department received valuable advice and assistance from Morris F. Frey, Esq., of the Guaranty Trust Company of New York, Mr. William P. Powell, of The Corporation Trust Company of New York, and Mr. Herman M. Stein, of Messrs. Thompson & Black, public accountants. They devoted much time to reviewing and assisting in the preparation of these regulations and the tentative drafts of forms of return, and otherwise rendered service of great value to the State. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book Prentice Hall Tax Service for 1919 Classic Reprint written by Prentice-Hall Inc and published by Forgotten Books. This book was released on 1919 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Prentice-Hall Tax Service for 1919 This allowance is not based upon the difference between the actual war cost of such facilities and what they would have cost at pre-war prices. Obviously the taxpayer is not entitled to recover or extinguish through amortization more than the difference between the war cost of such property and what he can sell the property for after the war, or if he continues to need and use it in his business, what it would have cost him after the war. As the rule is expressed in Article 183 of the Regulations: The total amount to be extinguished by amortization, in general, is the excess of the unextinguished or unrecovered cost of the property over its maximum value (either for sale or for use as part of the plant or equipment of a going business) under stable post war. Conditions.' About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book The Income Tax written by Frank A. North and published by Forgotten Books. This book was released on 2018-02-09 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Income Tax: Under United States and Massachusetts Law Constitution of the United States was ratified by the States authorizing The Congress to levy taxes on the annual incomes of individuals. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book State Taxation of Personal Incomes written by Alzada Comstock and published by Hardpress Publishing. This book was released on 2012-08-01 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

Download or read book The Income Tax and Other Federal Taxes Classic Reprint written by Joseph Jay Scott and published by Forgotten Books. This book was released on 2017-10-11 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Income Tax and Other Federal Taxes This book is intended for reference. It has been written and ar ranged for the use of the taxpayer who must comply with the exact ing requirements of the Federal Revenue laws but who has not had opportunity to follow the official interpretation and administration of their many intricate and involved provisions. It is suggested that the index be consulted for reference to the subject regarding which information is desired; in this way an answer may be found immediately to the question in the taxpayer's mind, without unnecessary reading. Toward the back of the book will be found the text of the laws, which also can be consulted, according to the direction of the index, when the taxpayer would see whether in his own opinion instructions are in compliance with the law. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book The Income Tax in the Commonwealths of the United States Classic Reprint written by Delos Oscar Kinsman and published by Forgotten Books. This book was released on 2017-10-17 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Income Tax in the Commonwealths of the United States I can not close without a plea for a more careful study of the financial systems of our states. A better knowledge of them would certainly prevent the repeti tion of many costly experiments. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book A Treatise on the Law of Income Taxation Under Federal and State Laws Classic Reprint written by Henry Campbell Black and published by Forgotten Books. This book was released on 2017-11 with total page 922 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from A Treatise on the Law of Income Taxation Under Federal and State Laws The following pages include a detailed discussion of the na ture of income taxes in general, the constitutional and stat utory provisions applicable thereto, the various constitutional objections to their validity and the decisions of the courts thereon, the rules for the construction of income tax laws, the various questions which arise in the practical determina tion of what constitutes taxable income, and concerning the persons and corporations subject to the tax, also the matter of exemptions and exceptions, deductions and allowances, the depreciation of property and equipment, and the amortization of bonds, and further, as to the time, form, and manner of making income tax returns, publicity of returns, penalties for delinquency, the assessment of the tax and appeals there from, the rate of taxation and its amount, the manner and process of collecting the income tax, including the new and important feature of collection at the source, and the te funding and recovery of taxes illegally exacted. It is hoped that the book will be found valuable not only to individual taxpayers and their legal advisers, but also to the financial officers of corporations, to local representatives of foreign companies and business houses, to American com panics and firms doing business abroad, and to banks, bank ers, and trust companies collecting foreign interest or divi dends, all of whom have a direct interest in the taxation of incomes, and who, at least under the present federal statute, are in some measure charged with details in the administra tion of the law itself. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book Bulletin E Income Tax written by United States Bureau of Intern Revenue and published by Forgotten Books. This book was released on 2018-01-29 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Bulletin E Income Tax: Taxes, Deductions and Credits, Revenue Act of 1918 The taxes which may be deducted by individualmfjgeiffis 2112 citizens and residents of the United States in rendering United Stat their personal income tax returns consist of all taxes paid or accrued within the period for which the return is made that are not Specifically excluded by section 214 (a)3. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book Taxation of Corporations and Personal Income in New York written by Henry M. Powell and published by Forgotten Books. This book was released on 2015-06-16 with total page 702 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Taxation of Corporations and Personal Income in New York In June, 1918, the author in his preface to "The New York Franchise Tax on Manufacturing and Mercantile Corporations," made the statement in calling attention to the adoption by the states of the federal plan of income taxation, that "we may therefore look forward to the extension of the principle of net income taxation as a permanent feature of our state revenue system." At that time, there had been in successful operation for more than a year, in the State of New York, the act taxing manufacturing and mercantile corporations on net income based on their return to the United States Treasury Department. This law has now been extended by the New York Legislature of 1919 so as to apply to all business corporations, including personal service corporations, and the rate has been increased from three to four and one-half per cent. The same Legislature acting upon the recommendations of the Joint Legislative Committee on Taxation, headed by Senator Frederick M. Davenport and Assemblyman Franklin W. Judson, passed a law taxing personal incomes modeled on the federal plan (Article 16 of the Tax Law), which, together with Articles 9 and 9a governing the taxation of public service corporations, banks, insurance companies and business corporations, forms the subject of the present volume. Parts I, II and III cover the taxation of corporations and the remedy by certiorari. Part IV treats of the tax on personal incomes. These subjects may not appear at first glance to be closely related, and yet, the general scheme of both New York acts is taken from the federal income tax laws. In their state administration they are closely allied by reason of the fact that the common remedy of certiorari is applied generally to the corporation taxes as well as to the personal income tax. So, too, in their method of collection, they are similar. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book Massachusetts Income Tax Law Classic Reprint written by National Shawmut Bank and published by Forgotten Books. This book was released on 2018-01-07 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Massachusetts Income Tax Law Under this system the tax on intangible personal property absorbed a disproportionately large share of the income derived from such property, and resulted not only in the concealment of this form of property, but in the migration of capital from the State. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Download or read book The Income Tax Law of the United States of America written by Albert Henry Walker and published by Forgotten Books. This book was released on 2018-02-25 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Income Tax Law of the United States of America: Analyzed and Clarified Though the text of the statute is generally ambiguous in its sentences, and often heterogeneous in the sequences of its provisions; it is also true that those provisions, when clearly restated and logically rearranged, con stitute a nearly complete system of enacted law. That law, being founded upon the recently ratified sixteenth amendment to the Constitution of the United States, and having been lately enacted by the Congress of the United. States and signed by the President, is entitled to the willing obedience of every citizen of any of those States, and of every alien who resides or conducts business in our country. But no law can be reliably obeyed without being reliably known. And it is the intended function of' this pamphlet to inform every attentive reader of its. Pages, precisely how the law applies to him, or to any other person, or to any organization anywhere. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.