Interstate Taxation Act: Hearings Before the Special Subcommittee on State Taxation of Interstate Commerce of the Committee on the Judiciary, Eighty-ninth Congress, Second Session on H.R. 11798 and Companion Bills to Regulate and Foster Commerce Among the States by Providing a System for the Taxation of Interstate Commerce, Bagian 1U.S. Government Printing Office, 1966 - 1879 halaman |
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adopted allocation apportionment formula audit basis believe bill burden business location California Chairman collect committee compliance Congress cost CRAMER DRABKIN effect employees enacted exemption Federal Government feel Florida going Governor gross receipts tax hearings HUFF HUTCHINSON impose income tax independent contractor Indiana industry Internal Revenue Service interstate business interstate commerce interstate compact jurisdictional standard KASTENMEIER legislation legislature LYNCH manufacturing MATTERSDORF ment Mexico multistate National Association net income NEVINS operations Oregon out-of-State payroll Pennsylvania percent present problem proposed provisions Public Law question recommendations require revenue RODINO sales factor sales tax sales-and-use tax seller South Carolina statement statute suggest Supreme Court SUTHERLAND tangible personal property tax administrators tax base tax jurisdiction tax laws tax purposes taxable taxation of interstate taxpayer Thank three-factor formula tion two-factor formula U.S. Supreme Court uniform act uniform law WHITENER WILLIS York ZEIFMAN
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