Tables of Contents for A Treatise on the Law of Income Taxation Under Federal and State Laws

ISBN.nu

search for books and compare prices

Chapter/Section Title

Page #

Page Count

Table of Cases Cited

Nature of Income Taxes

Definitions and General Considerations

Property Taxes Distinguished

Excise, Franchise, License, and Occupation Taxes Distinguished

Tax on Gross Receipts

Income Tax as Direct Tax

Constitutional and Statutory Provisions

Provisions of United States Constitution

Provisions of State Constitutions

History of Income Tax Laws

Income Tax Laws in Force

Economic Aspects of Income Taxation

Constitutional Validity of Income Tax Laws

Requirement of Due Process of Law

Requirement of Equality and Uniformity

Equal Protection of the Laws

Discrimination Between Corporations, Partnerships, and Individuals

Discrimination Between Residents and Non-Residents

Federal Taxation of Corporations Created by States

Taxation of Income from Non-Taxable Property

Taxing Salaries of Federal and State Officers

Exemption of Incomes Below a Fixed Sum

Exemption of Classes of Individuals or Corporations

Allowance of Deduction for Other Taxes Paid

Double Taxation

Taxing Aggregate Income of Family

Validity of Graduated or Progressive Tax

Retrospective Operation of Statute

Objections as to Title, Purpose, and Mode of Enactment of Statute

Objections to Administrative Provisions of Act

Apportionment of Federal Income Tax

Construction of Statutes Imposing Income Taxes

Rule of Strict Construction

Statutes in Pari Materia

Associated Words and Phrases

What Constitutes Taxable Income

General Definitions of ``Income''

``Profits'' and ``Gains'' Compared and Distinguished

Change or Substitution of Capital Distinguished

Rent of Land and Royalties

Rental Value of Residence

Salaries and Earnings from Professions and Trades

Pensions, Gifts, Prizes, and Awards

Legacies and Inheritances

Products of Agriculture or Stock-Raising

Produce of Mines and Oil and Gas Wells

Profits of Mercantile Business

Profits from Unauthorized Business

Income from Partnership Business

Profits on Sale of Real Estate

Profits on Sales of Securities

Increase in Value not Realized by Sale

Uncollected Interest and Accounts

Profit to Accrue on Uncompleted Contracts

Profits from Sale or Lease of Patent Rights

Annuities

Interest on Government Bonds

Dividends on Corporate Stock

Same; Stock Dividends

Accumulated Earnings or Undivided Profits of Corporations

Right to Subscribe for New Stock of Corporation

Sale and Distribution of Assets of Corporation

Persons and Corporations Subject to Tax

Residents

Residents Deriving Income from Abroad

Domestic Corporations with Foreign Branches or Agencies

Non-Residents and Aliens

Carrying on of Business or Trade

Carrying on Several Lines of Business

Salaried Officers

Bankrupt and Insolvent Persons and Companies

Estates of Decedents and Dissolved Corporations

Partnerships

Limited Partnerships

Corporations

Public Service Corporations

Unincorporated Associations

Incorporated Clubs

Inactive Corporations and Holding Companies

Corporations of Philippines and Porto Rico

Insurance Companies

Exemptions and Exceptions

Revenues of United States

States and Municipal Corporations

Agricultural and Horticultural Organizations

Labor Organizations

Fraternal Orders and Benefit Societies

Religious, Charitable, and Benevolent Associations

Educational and Scientific Institutions

Building and Loan Associations

Savings Institutions

Civic Organizations and Chambers of Commerce

Income from Property Otherwise Taxed

Proceeds of Life Insurance Policies

Exemption of Fixed Amount of Income

Deductions and Allowances

Expenses of Business

Same; Wages and Salaries

Same; Traveling Expenses

Same; Cost of Insurance

Same; Rent of Land, Buildings, or Equipment

Same; Mining Operations

Same; Judgments

Repairs, New Buildings, and Improvements

Interest on Indebtedness

Taxes Accrued or Paid

Losses Uncompensated

Debts Written off as Worthless

Depreciation of Property

Depletion of Ores or Other Natural Deposits

Amortization of Bonds

Dividends from Corporations Subject to Tax

Special Rules as to Insurance Companies

Rules as to Foreign Corporations

Return of Income and Collection of Tax

Taxpayers' Returns, Who Required to Make

Returns by Guardians, Trustees, and Other Fiduciaries

Form and Contents of Return

Including Income of Wife and Children

Time for Filing Returns

Where Returns are to be Filed

Publicity or Inspection of Returns

Penalties for Divulging Information

Proceedings in Case of Refusal or Neglect to File Return

Same; Examination of Books, Papers, and Witnesses

Assessment of the Tax

Appeal and Review of Assessment

Rate of Tax

When Tax is Payable

Penalties for Delinquency and False Returns

Lien of Tax

Process for Recovery of Tax

Compromise of Litigation

Collection at the Source

Refunding and Recovery of Taxes Illegally Exacted

Statutory Provisions

Payment of Tax Under Protest

Refund by Commissioner of Internal Revenue

Suit to Enjoin Collection or Payment

Suit for Recovery of Taxes Paid

Same; Appeal to Commissioner as Pre-requisite

Remission of Penalties

Appendix

265

116

Index

381