Showing posts from October, 2018

New 15-day rule for appeals from VA to CA

Situs of intangible property for purposes of estate and donor's taxes

Doctrine of mobilia sequuntur personam

Situs of taxation

Extraterritoriality of taxation

Secretary of Finance as agent of Congress in taxation

Permissible delegation of tax powers

Videogram tax

8 principles re: public purpose of taxes

Who determines whether tax has public purpose?

Public purpose is the heart of a tax law

2 tests to determine "public nature" of tax

When is tax considered for public purpose

23 limitations on taxation

Prospectivity of tax laws, rules, regulations

Tax rules and regulations

Tax exemption for government, political subdivision or instrumentality

Tax exemptions liberally construed for grantee

Persons allowed to compromise tax

Compromise in taxation

When tax may be subject to set-off

Marijuana legalization will boost economy by $8 billion

Compensation or set-off in taxation

6 rules in revocation of tax exemption

Validity of tax exemptions; absolute majority rule

Tax exemption; basis, extent, object

Kinds of tax exemptions

10 principles on tax exemptions

Nature of tax exemption

Tax evasion; illegal nonpayment of tax

Tax minimization

Shifting to escape tax

6 ways to escape taxation

Most favored nation clause

Most favored nation clause; double taxation

International double taxation; tax treaty

Tax on revenue; on business vs. license fee

Double taxation? Lessor pays taxes on realty, business, income

4 ways of eliminating double taxation

Direct duplicate or obnoxious double taxation

Non-retroactivity of tax rulings

Taxation: a necessity

Taxes are what we pay for a civilized society

Stipulations cannot defeat collection of taxes

Negligible damage to taxpayer; collection of taxes

Old valuations in collecting realty taxes

Substantial compliance rule in wills

True test of presence in signing of wills

Attestation of wills

Subscription of wills