Federal Income Tax; Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax
Book 1
Book 2
Book 3
Book 1
Book 2
Book 3
Book 1
Book 2
Book 3
Book 1
Book 2
Book 3
Home > Art, Film & Photography > Federal Income Tax; Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax
Federal Income Tax; Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax

Federal Income Tax; Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax


     0     
5
4
3
2
1



Out of Stock


Notify me when this book is in stock
X
About the Book

Purchase of this book includes free trial access to www.million-books.com where you can read more than a million books for free. This is an OCR edition with typos. Excerpt from book: CHAPTER 3 INDIVIDUALS TO WHOM THE LAW IS APPLICABLE The theory upon which the tax is imposed seems to be two-fold. The law imposes the tax upon the entire net income of all persons within its jurisdiction, regardless of where the income arises, and on all income arising in the United States, regardless of whether or not the United States has jurisdiction of the person who receives it. The tax has been denned as a tax on the person, measured by his ability to pay, that is, his net income,1 and as a tax on the income itself.2 As a matter of fact, it is both. The Government claims personal jurisdiction over all of its citizens wherever they reside and over all aliens who reside within its borders. Hence, as to citizens and resident aliens, the tax is imposed on income from all sources whether arising in this country or in a foreign country. No jurisdiction can be claimed over the persons of non-resident aliens, but so far as their income is received from sources in this country it is taxed on the theory that the Government has'jurisdictionover the income, grants protection to the creation of such income, and is, therefore, entitled to a share thereof to defray the expenses of government. The fact that a person is taxable in foreign countries on all or part of his income does not relieve him for that reason from tax liability on the same income in this country.8 1 In Brady v. Anderson, 240 Fed. 665, the court said: In our opinion the tax is against citizens and residents of the United States personally. They are chargeable in respect to income received by them. 2 In a case decided by the Supreme Judicial Court of Massachusetts, Suter v. Jordan-Marsh Company, 113 N. E. 580, it was held that the tax was levied upon the rent paid by the defendant to the plaintiff. Person...


Best Sellers


Product Details
  • ISBN-13: 9780217474276
  • Publisher: General Books
  • Publisher Imprint: General Books
  • Height: 246 mm
  • No of Pages: 176
  • Spine Width: 10 mm
  • Width: 189 mm
  • ISBN-10: 0217474276
  • Publisher Date: 06 Jan 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 327 gr


Similar Products

Add Photo
Add Photo

Customer Reviews

REVIEWS      0     
Click Here To Be The First to Review this Product
Federal Income Tax; Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax
General Books -
Federal Income Tax; Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax
Writing guidlines
We want to publish your review, so please:
  • keep your review on the product. Review's that defame author's character will be rejected.
  • Keep your review focused on the product.
  • Avoid writing about customer service. contact us instead if you have issue requiring immediate attention.
  • Refrain from mentioning competitors or the specific price you paid for the product.
  • Do not include any personally identifiable information, such as full names.

Federal Income Tax; Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax

Required fields are marked with *

Review Title*
Review
    Add Photo Add up to 6 photos
    Would you recommend this product to a friend?
    Tag this Book Read more
    Does your review contain spoilers?
    What type of reader best describes you?
    I agree to the terms & conditions
    You may receive emails regarding this submission. Any emails will include the ability to opt-out of future communications.

    CUSTOMER RATINGS AND REVIEWS AND QUESTIONS AND ANSWERS TERMS OF USE

    These Terms of Use govern your conduct associated with the Customer Ratings and Reviews and/or Questions and Answers service offered by Bookswagon (the "CRR Service").


    By submitting any content to Bookswagon, you guarantee that:
    • You are the sole author and owner of the intellectual property rights in the content;
    • All "moral rights" that you may have in such content have been voluntarily waived by you;
    • All content that you post is accurate;
    • You are at least 13 years old;
    • Use of the content you supply does not violate these Terms of Use and will not cause injury to any person or entity.
    You further agree that you may not submit any content:
    • That is known by you to be false, inaccurate or misleading;
    • That infringes any third party's copyright, patent, trademark, trade secret or other proprietary rights or rights of publicity or privacy;
    • That violates any law, statute, ordinance or regulation (including, but not limited to, those governing, consumer protection, unfair competition, anti-discrimination or false advertising);
    • That is, or may reasonably be considered to be, defamatory, libelous, hateful, racially or religiously biased or offensive, unlawfully threatening or unlawfully harassing to any individual, partnership or corporation;
    • For which you were compensated or granted any consideration by any unapproved third party;
    • That includes any information that references other websites, addresses, email addresses, contact information or phone numbers;
    • That contains any computer viruses, worms or other potentially damaging computer programs or files.
    You agree to indemnify and hold Bookswagon (and its officers, directors, agents, subsidiaries, joint ventures, employees and third-party service providers, including but not limited to Bazaarvoice, Inc.), harmless from all claims, demands, and damages (actual and consequential) of every kind and nature, known and unknown including reasonable attorneys' fees, arising out of a breach of your representations and warranties set forth above, or your violation of any law or the rights of a third party.


    For any content that you submit, you grant Bookswagon a perpetual, irrevocable, royalty-free, transferable right and license to use, copy, modify, delete in its entirety, adapt, publish, translate, create derivative works from and/or sell, transfer, and/or distribute such content and/or incorporate such content into any form, medium or technology throughout the world without compensation to you. Additionally,  Bookswagon may transfer or share any personal information that you submit with its third-party service providers, including but not limited to Bazaarvoice, Inc. in accordance with  Privacy Policy


    All content that you submit may be used at Bookswagon's sole discretion. Bookswagon reserves the right to change, condense, withhold publication, remove or delete any content on Bookswagon's website that Bookswagon deems, in its sole discretion, to violate the content guidelines or any other provision of these Terms of Use.  Bookswagon does not guarantee that you will have any recourse through Bookswagon to edit or delete any content you have submitted. Ratings and written comments are generally posted within two to four business days. However, Bookswagon reserves the right to remove or to refuse to post any submission to the extent authorized by law. You acknowledge that you, not Bookswagon, are responsible for the contents of your submission. None of the content that you submit shall be subject to any obligation of confidence on the part of Bookswagon, its agents, subsidiaries, affiliates, partners or third party service providers (including but not limited to Bazaarvoice, Inc.)and their respective directors, officers and employees.

    Accept

    Fresh on the Shelf


    Inspired by your browsing history


    Your review has been submitted!

    You've already reviewed this product!