Add to ORKGThe taxation of consumer cooperative associations has proceeded on an erroneous assumption deriving from Eisner v. Macomber. Contrary to that assumption, so long as these non-profit, mutual-benefit undertakings confine themselves to their proper functions they have no income under the Sixteenth Amendment and cannot validly be required to pay an income tax
The development of cooperative tax law represents attempts over the past few decades to bring togeth...
The taxpayer purchased A Company stock from X for $100,000 and later sold it for $7,500, deducting t...
The long awaited decision of the United States Supreme Court in Eisner v. Macomber (1920) 40 Sup. Ct...
The taxation of consumer cooperative associations has proceeded on an erroneous assumption deriving ...
This article is a study of the exemption in section 101(12) of farmers\u27, fruit growers\u27, or l...
The decision of the United States Supreme Court denying the taxability of stock dividends as income ...
The issue of taxation is very important for cooperatives in many countries. They often payprofit tax...
"Many Missouri farmers are members of locally owned or regional agricultural cooperatives. Cooperati...
Taxpayer, a corporate shareholder, received from the corporation a distribution of property which ha...
The United States Supreme Court last decided a federal income tax case on constitutional grounds in ...
Plaintiff, a New York corporation, brought a bill to enjoin the Attorney-General of New York and oth...
Petitioner, a motion picture exhibitor, sued certain motion picture distributors under the private r...
The owners of the entire capital stock of a newspaper business received an offer of $1,000,000 for t...
Crane notes that the federal income tax is much more a lawyer\u27s tax than either the income taxes ...
Taxpayer, a manufacturer of products made from corn, purchased and sold corn futures contracts as a ...
The development of cooperative tax law represents attempts over the past few decades to bring togeth...
The taxpayer purchased A Company stock from X for $100,000 and later sold it for $7,500, deducting t...
The long awaited decision of the United States Supreme Court in Eisner v. Macomber (1920) 40 Sup. Ct...
The taxation of consumer cooperative associations has proceeded on an erroneous assumption deriving ...
This article is a study of the exemption in section 101(12) of farmers\u27, fruit growers\u27, or l...
The decision of the United States Supreme Court denying the taxability of stock dividends as income ...
The issue of taxation is very important for cooperatives in many countries. They often payprofit tax...
"Many Missouri farmers are members of locally owned or regional agricultural cooperatives. Cooperati...
Taxpayer, a corporate shareholder, received from the corporation a distribution of property which ha...
The United States Supreme Court last decided a federal income tax case on constitutional grounds in ...
Plaintiff, a New York corporation, brought a bill to enjoin the Attorney-General of New York and oth...
Petitioner, a motion picture exhibitor, sued certain motion picture distributors under the private r...
The owners of the entire capital stock of a newspaper business received an offer of $1,000,000 for t...
Crane notes that the federal income tax is much more a lawyer\u27s tax than either the income taxes ...
Taxpayer, a manufacturer of products made from corn, purchased and sold corn futures contracts as a ...
The development of cooperative tax law represents attempts over the past few decades to bring togeth...
The taxpayer purchased A Company stock from X for $100,000 and later sold it for $7,500, deducting t...
The long awaited decision of the United States Supreme Court in Eisner v. Macomber (1920) 40 Sup. Ct...