Commuter Tax Moratorium Bill: Hearing Before the Committee on Finance, United States Senate, One Hundred First Congress, First Session, on S. 800, June 13, 1989, 第 4 卷U.S. Government Printing Office, 1990 - 104 頁 |
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常見字詞
ability to pay adjusted gross income basis benefit California method cent Chairman CODE ANN Commissioner WETZLER Committee commuter tax CONGRESS THE LIBRARY constitutional constitutionally due process earned income equal protection clause Governor Cuomo Governor KEAN Governor O'Neill impose in-state income income earned individual issue Jersey and Connecticut Jersey legislature Landgrafs Law Review Vol legislation legislature LIBRARY OF CONGRE LIBRARY OF CONGRESS Michigan Law Review moratorium nonresident's personal exemptions personal income tax problem progressive tax RARY OF CONGRESS residents and nonresidents retaliatory Senator BRADLEY Senator Lieberman Senator MOYNIHAN Senator RIEGLE Shaffer standard deduction STAT statutory ceiling Supp supra note Supreme Court tax bill Tax Commn tax cuts tax law tax rate tax reform tax system tax the income taxable income taxing nonresidents Thank tion total income Travis U.S. Congress U.S. SENATOR U.S. Supreme Court unfair Vermont tax liability Wheeler York ex rel York tax York's
熱門章節
第 52 頁 - ... controlling question is whether the state has given anything for which it can ask return." Since by "the practical operation of [the] tax the state has exerted its power in relation to opportunities which it has given, to protection which it has afforded, to benefits which it has conferred . . ." it "is free to pursue its own fiscal policies, unembarrassed by the Constitution . . . .
第 52 頁 - ... so that whenever the owner, who has given nothing but such a tacit consent to the government, will, by donation, sale, or otherwise, quit the said possession, he is at liberty to go and incorporate...
第 53 頁 - The power of taxation, indispensable to the existence of every civilized government, is exercised upon the assumption of an equivalent rendered to the taxpayer in the protection of his person and property, in adding to the value of such property, or in the creation and maintenance of public conveniences in which he shares, — such, for instance, as roads, bridges, sidewalks, pavements, and schools for the education of his children.
第 22 頁 - State by or on behalf of such person during such taxable year are either, or both, of the following: (1) the solicitation of orders by such person, or his representative, in such State for sales of tangible personal property, which orders are sent outside the State for approval or rejection, and, if approved, are filled by shipment or delivery from a point outside the State...
第 22 頁 - SEC. 101. (a) No State, or political subdivision thereof, shall have power to impose, for any taxable year ending after the date of the enactment of this Act, a net income tax on the income derived within such State by any person from interstate commerce if the only business activities within such State by or on behalf of such person during such taxable year are either, or both, of the following: (1) the solicitation of orders by such person...
第 22 頁 - ... (1) the solicitation of orders by such person, or his representative, in such State for sales of tangible personal property, which orders are sent outside the State for approval or rejection, and, if approved, are filled by shipment or delivery from a point outside the State; and...
第 46 頁 - It seems to me that when property outside the State is taken into account for the purpose of increasing the tax upon property within it, the property outside is taxed in effect, no matter what form of words may be used.
第 79 頁 - That there is no unconstitutional discrimination against citizens of other States in confining the deduction of expenses, losses, etc., in the case of non-resident taxpayers, to such as are connected with income arising from sources within the taxing State, likewise is settled by that decision.
第 22 頁 - Act, any net income tax which was imposed by such State or political subdivision, as the case may be, for any taxable year ending on or before such date, on the income derived within such State by any person from interstate commerce, if the imposition of such tax for a taxable year ending after such date is prohibited by section 101.
第 52 頁 - That test is whether property was taken without due process of law, or, if paraphrase we must, whether the taxing power exerted by the state bears fiscal relation to protection, opportunities and benefits given by the state. The simple but controlling question is whether the state has given anything for which it can ask return.