Works matching Income tax and the Supreme Court

Results: 89

The Ohio Supreme Court Decides Two Important Municipal Income Tax Cases Involving the Ohio Constitution.

Published in:

Journal of State Taxation, 2014, v. 32, n. 4, p. 39

By:

Froling, David A.;
Miller, Jeffrey A.

Publication type:

Article

¿CESIÓN DE BIENES O PRESTACIÓN DE SERVICIOS?: LA INTERPRETACIÓN DISCREPANTE ENTRE EL TRIBUNAL FISCAL Y LA CORTE SUPREMA DE JUSTICIADELIMARESPECTOALADETERMINACIÓN DEL IMPUESTO A LA RENTA EN LOS SERVICIOS SATELITALES BRINDADOS POR SUJETOS NO DOMICILIADOS.

Published in:

Derecho & Sociedad, 2021, n. 56, p. 1, doi. 10.18800/dys.202101.004

By:

Vera Carrión, Luis Fernando

Publication type:

Article

MARYLAND STATE COMPTROLLER V. WYNNE - THE U.S. SUPREME COURT USES THE COMMERCE CLAUSE TO INVALIDATE MARYLAND'S INCOME TAX STATUTE.

Published in:

International Journal of Business & Public Administration, 2017, v. 14, n. 1, p. 56

By:

D'Amico, Jeffrey R.;
Galasso, Christina;
Lucido, Peter D.

Publication type:

Article

Texas Supreme Court Finds Texas Franchise Tax Constitutional, Opens the Door To a Net Income Tax on Businesses.

Published in:

Journal of State Taxation, 2012, v. 30, n. 2, p. 55

By:

Martens, Jimmy;
Traphagan, Amanda

Publication type:

Article

Supreme Court Rules Maryland Personal Income Tax Unconstitutional in Wynne.

Published in:

Tax Executive, 2015, v. 67, n. 4, p. 16

By:

Mata, Pilar

Publication type:

Article

OCENA NIEPRAWIDŁOWOŚCI W ZASTOSOWANIU METOD SZACOWANIA PODSTAWY OPODATKOWANIA DOCHODU W ŚWIETLE ORZECZEŃ NSA W 2013 R.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2014, n. 346, p. 327, doi. 10.15611/pn.2014.346.30

By:

Witczak, Radosław

Publication type:

Article

Supreme Court Rules that Two States May Not Tax the Same Income.

Published in:

CPA Journal, 2016, v. 86, n. 1, p. 58

By:

Levin, Mark H.

Publication type:

Article

Rethinking the Dormant Commerce Clause: The Supreme Court as Catalyst for Spurring Legislative Gridlock in State Income Tax Reform.

Published in:

Brigham Young University Law Review, 2013, v. 2013, n. 4, p. 1020

By:

Hazen, Brian L.

Publication type:

Article

Unasked and Unanswered in PPL Corp. v. Commissioner. Why Limit the Foreign Tax Credit to Income Taxes?

Published in:

Tax Lawyer, 2014, v. 67, n. 3, p. 559

By:

WALKER, ANDREW

Publication type:

Article

Development of Tax Procedural Law and Sectoral Case Law in Selected Countries.

Published in:

Central European Public Administration Review, 2018, v. 16, n. 1, p. 119, doi. 10.17573/cepar.v16i1.361

By:

Vozel, Tjaša

Publication type:

Article

Cheek v. United States: Beliefs that tax credulity still get to the jury.

Published in:

Case Western Reserve Law Review, 1991, v. 41, n. 4, p. 1311

By:

Anker, Daniel

Publication type:

Article

Preventive Tax Policy: Chief Justice Roger J. Traynor's Tax Philosophy.

Published in:

California Legal History, 2008, v. 3, p. 155

By:

Eyal-Cohen, Mirit

Publication type:

Article

SUPREME COURT RULES ON MARYLAND TAX CREDIT.

Published in:

Strategic Finance, 2015, v. 97, n. 2, p. 14

By:

CURATOLA, ANTHONY P.;
RINIER, JAMES W.

Publication type:

Article

Tax Tip.

Published in:

Journal of Passthrough Entities, 2012, v. 15, n. 5, p. 49

By:

Egerton, Charles H.;
Weingart, Christine L.

Publication type:

Article

State Law & State Taxation Corner.

Published in:

Journal of Passthrough Entities, 2012, v. 15, n. 5, p. 37

By:

Biek, John A.

Publication type:

Article

Why Lenity Has No Place in the Income Tax Laws.

Published in:

Missouri Law Review, 2016, v. 81, n. 4, p. 1045

By:

Grewal, Andy S.

Publication type:

Article

Pass/Fail Analysis of Water's-Edge Unitary Tax Regimes: Which Ones Pass Constitutional Muster on Their Treatment of Unitary Foreign Income?

Published in:

Journal of State Taxation, 2022, v. 40, n. 4, p. 23

By:

Rottjakob, Greg;
Schmidt, Joseph

Publication type:

Article

Current Developments in State and Local Tax: Apportionment, Nexus, and Discrimination.

Published in:

Journal of State Taxation, 2022, v. 40, n. 3, p. 15

By:

Fields, Craig B.;
Hull, Peter H.

Publication type:

Article

Critical Updates on SALT Front.

Published in:

Journal of State Taxation, 2008, v. 27, n. 1, p. 13

By:

Nachbar, Mark L.

Publication type:

Article

The Silver Lining in the Dark Clouds of Recent Economic Nexus Cases.

Published in:

Journal of State Taxation, 2007, v. 26, n. 1, p. 5

By:

Gall, Maryann;
Kulwicki, Laura

Publication type:

Article

Apportionment Issues.

Published in:

Journal of State Taxation, 2007, v. 25, n. 5, p. 9

By:

Schadewald, Michael

Publication type:

Article

THE INCOME TAX, THE CONSTITUTION, AND THE UNREALIZED IMPORTANCE OF HELVERING V. GRIFFITHS.

Published in:

Virginia Tax Review, 2024, v. 43, n. 2, p. 257

By:

Zelenak, Lawrence

Publication type:

Article

THE FALSE MODESTY OF DEPARTMENT OF REVENUE V. DAVIS: DISRUPTING THE DORMANT COMMERCE CLAUSE THROUGH THE TRADITIONAL PUBLIC FUNCTION DOCTRINE.

Published in:

Virginia Tax Review, 2010, v. 29, n. 3, p. 407

By:

Zelinsky, Edward A.

Publication type:

Article

Supreme Court Agrees to Hear Apportionment Case.

Published in:: Tax Executive, 2007, v. 59, n. 5, p. 415
Publication type:: Article

Moore v. United States and The Original Public Meaning of "Taxes on Incomes".

Published in:

ABA Tax Times, 2024, v. 43, n. 1, p. 30

By:

Grossberg, Jonathan D.;
Inger, Kerry K.;
Wilson, Carneil D.

Publication type:

Article

Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS.

Published in:

European Financial & Accounting Journal, 2014, v. 9, n. 4, p. 25, doi. 10.18267/j.efaj.128

By:

Molín, Jan;
Jirásková, Simona

Publication type:

Article

Box III, een theologie over belastingheffing.

Published in:

Tijdschrift voor Religie, Recht en Beleid, 2022, v. 13, n. 3, p. 70, doi. 10.5553/TvRRB/187977842022013003006

By:

Janssen, Lex

Publication type:

Article

Key Personal Income Tax Decision.

Published in:

CPA Journal, 2022, v. 92, n. 7/8, p. 66

By:

Rosenthal, Corey L.;
Rothenberg, Lance E.

Publication type:

Article

The Current State of Same-Sex Marriage.

Published in:

CPA Journal, 2015, v. 85, n. 1, p. 48

By:

Harper, Alisha M.;
Breathitt, Elizabeth

Publication type:

Article

A Taxpayer Wynne and Other Interesting Developments.

Published in:

Journal of Taxation & Regulation of Financial Institutions, 2015, v. 29, n. 1, p. 53

By:

BARRIE, JOHN P.

Publication type:

Article

DID THE SIXTEENTH AMENDMENT EVER MATTER? DOES IT MATTER TODAY?

Published in:

Northwestern University Law Review, 2014, v. 108, n. 3, p. 799

By:

Jensen, Erik M.

Publication type:

Article

FOREWORD: 100 YEARS UNDER THE INCOME TAX.

Published in:

Northwestern University Law Review, 2014, v. 108, n. 3, p. 767

By:

Crane, Charlotte

Publication type:

Article

Avoidance: Penny v Commissioner of Inland Revenue.

Published in:

Te Mata Koi: Auckland University Law Review, 2011, v. 17, p. 277

By:

Jenkins, Christopher

Publication type:

Article

Policy Forum: Sailing Beyond the Sunset? Are De Jure Control and Other Bright-Line Tests Relevant After Deans Knight and the New GAAR?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 635, doi. 10.32721/ctj.2024.72.3.pf.ross

By:

Ross, David

Publication type:

Article

A BALANCING ACT: THE INTERPLAY BETWEEN TREATY TIEBREAKER RULES AND CANADIAN TAX LAW.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 2, p. 477

By:

Al-Shikarchy, Mariam

Publication type:

Article

STATUTORY INTERPRETATION: SUBSECTION 55(2) AND DOUBLE-COUNTING OF SAFE INCOME.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 1, p. 192

By:

Diep, Nancy;
Kopstein, Robert

Publication type:

Article

RGAE: Constatations sur le concept d'abus.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, p. 167

By:

Lacroix, Denis

Publication type:

Article

BUSINESS INCOME AND THE INDIAN ACT TAX EXEMPTION.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2012, v. 60, n. 4, p. 923

By:

Welters, Michael

Publication type:

Article

Lipson v. Canada.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2009, v. 57, n. 1, p. 59

By:

Templeton, Michael D.

Publication type:

Article

Justice lacobucci and the 'Golden and Straight Metwand' of Canadian Tax Law.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2007, v. 55, n. 3, p. 731

By:

J. L.

Publication type:

Article

TO DEDUCT OR NOT TO DEDUCT: THAT'S THE (ABSOLUTE) QUESTION.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2007, v. 55, n. 2, p. 346

By:

McBean, Melissa

Publication type:

Article

WHEN THE TAX TAIL "DOESN'T" WAG THE BUSINESS DOG.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2006, v. 54, n. 3, p. 719

By:

Friedman, Michael

Publication type:

Article

"Economic Substance": Drawing the Line Between Legitimate Tax Minimization and Abusive Tax Avoidance.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2006, v. 54, n. 1, p. 23

By:

Jinyan Li

Publication type:

Article

Basis for Assessment, Arguments, and Assumptions: An Examination of the Underlying Policy Considerations.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2004, v. 52, n. 1, p. 59

By:

Innes, William I.;
Bissell, R. Brendan

Publication type:

Article

EL BENEFICIO DE LA REDUCCIÓN DEL 30 POR CIENTO POR OBTENCIÓN DE RENDIMIENTOS IRREGULARES POR PROFESIONALES: SITUACIÓN JURISPRUDENCIAL ACTUAL.

Published in:

Revista Técnica Tributaria, 2022, n. 137, p. 125

By:

Tovillas Morán, José María

Publication type:

Article

INCOME TAX TREATMENT OF SAME-SEX COUPLES: WINDSOR VS STATE MARRIAGE BANS.

Published in:

Marquette Law Review, 2015, v. 98, n. 4, p. 1805

By:

SCHMID, SAMANTHA

Publication type:

Article

Understanding the Income Tax Exemption for Sikkimese.

Published in:

Journal of North East India Studies, 2023, v. 13, n. 1, p. 1

By:

Sinha, Satyabrat

Publication type:

Article

U.S. Supreme Court to Review the Issue of Taxation of Trust Beneficiaries Based on their Residency.

Published in:

Journal of Financial Service Professionals, 2019, v. 73, n. 4, p. 11

By:

Commito, Thomas F.

Publication type:

Article

State and Local Tax Policy: Challenging the Use of Tax Credits and Other Incentives.

Published in:

ATA Journal of Legal Tax Research, 2006, v. 4, p. 32, doi. 10.2308/jltr.2006.4.1.32

By:

Raabe, William A.;
Sawyers, Roby B.

Publication type:

Article

Notes and Recent Decisions.

Published in:

California Law Review, 1951, v. 39, n. 3, p. 421

By:

Walter, Robert H. K.;
Desky, Robert M.;
Raven, Robert D.;
Smith, Arlo E.;
Kinsell, D. C.;
Bagley, William T.;
Rogers, Priscilla

Publication type:

Article