Constitutional Amendment: Taxation by States of Nonresidents. Hearings Before a Subcommittee of the Committee on the Judiciary, United States Senate, Eighty-sixth Congress, First Session on S. J. Res. 29 ... S. J. Res. 67 ...

Sampul Depan
U.S. Government Printing Office, 1959 - 172 halaman

Dari dalam buku

Halaman terpilih

Istilah dan frasa umum

Bagian yang populer

Halaman 119 - For purposes of this section, the term "earned income" means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered.
Halaman 165 - Another copyright lawyer who was formerly president of the Federal Bar Association of New York, New Jersey, and Connecticut, who tried a case before Judge Cooper.
Halaman 147 - Act is absolutely null and void for the reason that the same is contrary to the provisions of the constitution of the State of Illinois and the Constitution of the United States of America for the following reasons, that is to say: i.
Halaman 158 - Tennessee tax only income derived from stocks and bonds and other intangible property not tax exempt. These interest and dividends taxes, while taxes on income, were actually adopted as a substitute for an ad valorem property tax on intangible property. The largest single source of state revenue in Indiana is the gross receipts tax on both business and individuals. The base of this tax includes the gross receipts of the taxpayer received as compensation for personal services, as income from business...
Halaman 133 - Few things were better known, than the immediate causes which led to the adoption of the present constitution; and he thought nothing clearer, than that the prevailing motive was to regulate commerce; to rescue it from the embarrassing and destructive consequences, resulting from the legislation of so many different States, and to place it under the protection of a uniform law.
Halaman 138 - Its validity was assailed for the reason that it imposed a burden upon interstate commerce, and was, therefore, repugnant to the clause of the constitution which confers upon congress the power to regulate commerce among the several states.
Halaman 41 - US SENATOR FROM THE STATE OF NEW JERSEY Senator WILLIAMS. Thank you very much, Mr. Chairman. I am grateful for the opportunity to express my views on the unfair taxation imposed by one State on the citizens of another.
Halaman 1 - Section 911 (b) provides, in general, that earned income includes wages, salaries, professional fees, and other amounts received as compensation for personal services rendered.
Halaman 73 - ... Senator HASTINGS. My understanding about your being in haste about it is that you have it in mind that if that was decided in your favor it would not be necessary for us to do the other things we are about to do ? Mr. HAMPTON. Yes. Senator HASTINGS. I think we will take that up later. Mr. HAMPTON. Now, if you will permit me, Mr. Chairman, I would like to make an inquiry as to the counting of the ballots. Is it the intention that each party to the contest will be permitted to name half the personnel...
Halaman 99 - And we deem it clear, upon principle as well as authority, that just as a State may impose general income taxes upon its own citizens and residents whose persons are subject to its control, it may, as a necessary consequence, levy a duty of like character, and not more onerous in its effect, upon incomes accruing to non-residents from their property or business within the State, or their occupations carried on therein ; enforcing payment, so far as it can, by the exercise of a just control over persons...

Informasi bibliografi