Coverart for item
The Resource Paying taxes to other States : State and local taxation of non-resident businesses, Walter H. Beaman

Paying taxes to other States : State and local taxation of non-resident businesses, Walter H. Beaman

Label
Paying taxes to other States : State and local taxation of non-resident businesses
Title
Paying taxes to other States
Title remainder
State and local taxation of non-resident businesses
Statement of responsibility
Walter H. Beaman
Creator
Subject
Language
eng
http://library.link/vocab/creatorName
Beaman, Walter H
Index
index present
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/subjectName
  • Double taxation
  • Taxation, State
  • Local taxation
Label
Paying taxes to other States : State and local taxation of non-resident businesses, Walter H. Beaman
Instantiates
Publication
Bibliography note
Includes bibliographical footnotes and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Part I - Background and fundamentals -- The nature of the problem -- Judicial safeguards of interstate commerce -- Fundamentals of apportionment -- Congressional protection of interstate commerce -- Procedure on state tax disputes -- Part II - Net income taxes -- Minimum Nexus for direct net income taxes -- Determining and apportioning net income -- Income tax versus franchise tax -- Part III - Taxes measured by gross income -- Constitutional problems in sales, use, and gross income taxation -- The immunity of interstate sales from gross income and sales taxes -- The immunity of outshipments -- The treatment of inshipments -- The sales tax and use tax -- Part IV - Taxes measure by property, and miscellaneous levies -- Property taxes -- Capital stock taxes -- Entrance taxes, withholding, license taxes, and local tax problems -- Part V - Digest of principle state tax laws
Control code
656522
Dimensions
24 cm
Extent
1 volume (in various pagings)
Lccn
63009292
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Label
Paying taxes to other States : State and local taxation of non-resident businesses, Walter H. Beaman
Publication
Bibliography note
Includes bibliographical footnotes and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Part I - Background and fundamentals -- The nature of the problem -- Judicial safeguards of interstate commerce -- Fundamentals of apportionment -- Congressional protection of interstate commerce -- Procedure on state tax disputes -- Part II - Net income taxes -- Minimum Nexus for direct net income taxes -- Determining and apportioning net income -- Income tax versus franchise tax -- Part III - Taxes measured by gross income -- Constitutional problems in sales, use, and gross income taxation -- The immunity of interstate sales from gross income and sales taxes -- The immunity of outshipments -- The treatment of inshipments -- The sales tax and use tax -- Part IV - Taxes measure by property, and miscellaneous levies -- Property taxes -- Capital stock taxes -- Entrance taxes, withholding, license taxes, and local tax problems -- Part V - Digest of principle state tax laws
Control code
656522
Dimensions
24 cm
Extent
1 volume (in various pagings)
Lccn
63009292
Media category
unmediated
Media MARC source
rdamedia
Media type code
n

Library Locations

    • University of Missouri Libraries DepositoryBorrow it
      2908 Lemone Blvd, Columbia, MO, 65211, US
      38.919360 -92.291620
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