... which we have given and of the decision in the Pollock Case and the ground upon which the ruling in that case was based, there is no escape from the conclusion that the Amendment was drawn for the purpose of doing away for the future with the principle... Taxation of Governmental Securities and Salaries: Hearings Before the ... - Стр. 47авторы: United States. Congress. Senate. Special Committee on Taxation of Governmental Securities and Salaries - 1939 - Страниц: 713Полный просмотр - Подробнее о книге
| United States. Supreme Court - 1915 - Страниц: 1212
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock Case was decided; that is, of determining whether a tax...income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. From this in substance it indisputably... | |
| Bruce Craven, Reuben Oscar Everett - 1916 - Страниц: 466
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock case was decided ; that is, of determining whether a tax...income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. From this, in substance, it indisputably... | |
| Everett Kimball - 1920 - Страниц: 656
...of doing away with the principle established in the Pollock ca^e : That is, of determining vd1ether a tax on income: was direct, not by a consideration of the burden pl«c«d on the taxed income upon which it directly operated but by taking into \tewv 'the burden which... | |
| Harold Edgar Barnes, B. A. Milner - 1924 - Страниц: 440
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock Case was decided; that is, of determining whether a tax...income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. From this in substance it indisputably... | |
| Andrew William Mellon - 1924 - Страниц: 250
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock case was decided; that is, of determining whether a tax...income taxes, from whatever source the income may be derived, shall not be subjected to the regulation of apportion,ment. * " • Indeed, from another... | |
| United States - 1924 - Страниц: 940
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock case was decided ; that is, of determining whether a tax...on the property from which the income was derived. See also — Pollock v. Farmers', etc., Co., 157 U. 8. 429; 158 US 601. Stanton v. Baltic Min. Co.,... | |
| United States. Congress. Senate. Committee on Finance - 1924 - Страниц: 468
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock case was decided; that is, of determining whether a tax...consideration of the burden placed on the taxed income on which it directly operated, but by taking into view the burden which resulted on the property from... | |
| Lawrence Boyd Evans - 1925 - Страниц: 1436
...was drawn for the purpose of doing away for the future with the principle upon which the Pollock Case was decided, that is, of determining whether a tax...income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. From this in substance it indisputably... | |
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