PROJECT JURISPRUDENCE

Posted by:PJP

New 15-day rule for appeals from VA to CA

Posted by:PJP

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

Posted by:PJP

Doctrine of mobilia sequuntur personam

Posted by:PJP

Extraterritoriality of taxation

Posted by:PJP

Secretary of Finance as agent of Congress in taxation

Posted by:PJP

Permissible delegation of tax powers

Posted by:PJP

Videogram tax

Posted by:PJP

8 principles re: public purpose of taxes

Posted by:PJP

Who determines whether tax has public purpose?

Posted by:PJP

Public purpose is the heart of a tax law

Posted by:PJP

2 tests to determine "public nature" of tax

Posted by:PJP

When is tax considered for public purpose

Posted by:PJP

23 limitations on taxation

Posted by:PJP

Prospectivity of tax laws, rules, regulations

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Tax rules and regulations

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Tax exemption for government, political subdivision or instrumentality

Posted by:PJP

Tax exemptions liberally construed for grantee

Posted by:PJP

Persons allowed to compromise tax

Posted by:PJP

Compromise in taxation

Posted by:PJP

When tax may be subject to set-off

Posted by:PJP

Compensation or set-off in taxation

Posted by:PJP

6 rules in revocation of tax exemption

Posted by:PJP

Validity of tax exemptions; absolute majority rule

Posted by:PJP

Tax exemption; basis, extent, object

Posted by:PJP

Kinds of tax exemptions

Posted by:PJP

10 principles on tax exemptions

Posted by:PJP

Nature of tax exemption

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Shifting to escape tax

Posted by:PJP

6 ways to escape taxation

Posted by:PJP

Most favored nation clause; double taxation

Posted by:PJP

International double taxation; tax treaty

Posted by:PJP

Tax on revenue; on business vs. license fee

Posted by:PJP

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

Posted by:PJP

4 ways of eliminating double taxation

Posted by:PJP

Direct duplicate or obnoxious double taxation

Posted by:PJP

Non-retroactivity of tax rulings

Posted by:PJP

Taxation: a necessity

Posted by:PJP

Taxes are what we pay for a civilized society

Posted by:PJP

Stipulations cannot defeat collection of taxes

Posted by:PJP

Negligible damage to taxpayer; collection of taxes

Posted by:PJP

Old valuations in collecting realty taxes

Posted by:PJP

Substantial compliance rule in wills

Posted by:PJP

True test of presence in signing of wills

Posted by:PJP

Attestation of wills

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Subscription of wills

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7 formalities of ordinary wills

Posted by:PJP

9 rules re: formal validity of wills

Posted by:PJP

Formal validity, place of execution of wills

Posted by:PJP

Form, language of wills

Posted by:PJP

Testator's soundness of mind