| United States. Congress. Senate. Select Committee on Small Business - 1959 - 386 Seiten
...frequent use, instead, of "activities" obscure the fact that it was "exclusively interstate cornmerce" that was taxed. The abstract use of the word "activities,"...interstate operations of a foreign corporation may be •ubjected to state taxation provided the levy is not discriminatory and is properly apportioned to... | |
| United States. Congress. Senate. Government Operations - 1959 - 214 Seiten
...Court, on February 24, 1959, upheld the State taxes. In a 6-3 decision, it held that "net income from interstate operations of a foreign corporation may...apportioned to local activities within the taxing State * * *." Justice Whittaker's dissent — joined in by Justices Frankfurter and Stewart — argued that... | |
| United States. Congress. Senate. Committee on Small Business - 1959 - 388 Seiten
...that it is prepared to go this far. In the words of the Court, "We conclude that net income from the operations of a foreign corporation may be subjected...properly apportioned to local activities within the taming State •forming a sufficient nexus to support same." (27 USL Week 4141.) [Italic added.] If... | |
| United States. Congress. Senate. Committee on Small Business - 1959 - 38 Seiten
...the dissen as from the opinion of the majority, it states its conclusion in the» words : We conclude that net income from the interstate operations of a foreign corporation may be subjected to state taxa>« Cooley v. Board of Wardens, 53 US (Howard) 298 (1861). " US v. South-Eastern Underwriter»... | |
| United States. Congress. Senate. Committee on Finance - 1959 - 296 Seiten
...Northwestern Portland Cement Co. and the Stockham Valve and Fitting, Inc., cases held : "We conclude that net income from the interstate operations of a foreign corporation may be subject to State taxation provided the levy is not discriminatory and is properly apportioned to local... | |
| United States. Congress. Senate. Finance - 1959 - 292 Seiten
...Northwestern Portland Cement Co. and the Stockham Valve and. Fitting, Inc., cases held : "We conclude that net income from the interstate operations of a foreign corporation may be subject to State taxation provided the levy is not discriminatory and is properly apportioned to local... | |
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