Interstate Taxation, S. 2173: Hearings Before the Committee on the Judiciary, United States Senate, Ninety-fifth Congress, First and Second Sessions ....U.S. Government Printing Office, 1979 - 957 Seiten |
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Seite 674 - No State shall, without the Consent of Congress, . . . enter into any Agreement or Compact with another State, or with a foreign Power, . . .
Seite 595 - conclude [s] that net income from the interstate operations of a foreign corporation may be subjected to state taxation provided the levy is not discriminatory and is properly apportioned to local activities within the taxing State forming sufficient nexus to support the same.
Seite 697 - No two or more states shall enter into any treaty, confederation or alliance whatever between them, without the consent of the United States in congress assembled, specifying accurately the purposes for which the same is to be entered into, and how long it shall continue.
Seite 555 - Carolina a percentage of income "out of all appropriate proportion to the business transacted by the appellant in that State," the court refused to approve the result reached by the formula.
Seite 679 - Looking at the clause in which the terms "compact" or "agreement" appear, it is evident that the prohibition is directed to the formation of any combination tending to the increase of political power in the states, which may encroach upon or interfere with the just supremacy of the United States.
Seite 641 - Every retailer maintaining a place of business in this State and making sales of tangible personal property for storage, use, or other consumption in this State, not exempted hereunder shall, at the time of making the sales or, if the storage, use, or other consumption of the tangible personal property is not then taxable hereunder, at the time...
Seite 584 - ... having understandably persisted in their efforts to get some return for the substantial benefits they have afforded it, there is little wonder that there has been no end of cases testing out state tax levies. The resulting judicial application of constitutional principles to specific state statutes leaves much room for controversy and confusion and little in the way of precise guides to the States in the exercise of their indispensable power of taxation.
Seite 654 - Words and phrases are construed according to the context and the approved usage of the language; but technical words and phrases, and such others as have acquired a peculiar and appropriate meaning...
Seite 694 - Bass, Ratcliff & Gretton, Ltd., v. State Tax Commission, 266 US 271).
Seite 449 - The legislature in attempting to put upon this business its fair share of the burden of taxation was faced with the impossibility of allocating specifically the profits earned by the processes conducted within its borders.
Bibliografische Informationen
| Titel | Interstate Taxation, S. 2173: Hearings Before the Committee on the Judiciary, United States Senate, Ninety-fifth Congress, First and Second Sessions .... |
| Autor/in | United States. Congress. Senate. Committee on the Judiciary |
| Verlag | U.S. Government Printing Office, 1979 |
| Länge | 957 Seiten |
| Zitat exportieren | BiBTeX EndNote RefMan |