Income Taxes
Income Taxes
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In our eReader you can find the full English version of the book. Read Income Taxes Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Income Taxes
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The recent Massachusetts income tax law makes residence the test of taxability and, with perhaps greater con- sistency, confines the tax to income received by resi- dents of that state, excluding income derived by non- residents from sources within the state. The Wis- consin law makes the source of income the test and limits the application of the tax to income derived from property located and business transacted within its borders, whether by residents or non-residents.
Even where the source ...of income is made the test of taxability, compensation for personal services, inter- est from securities and dividends from stocks are taxed at the residence of the recipient under the rule of mobilia sequuntur. The close commercial relations INCOME TAXES 19 and the principle of comity between the states stand in the way of one state taxing all income of its own residents and also that of non-residents derived from sources within its borders, as is done by the federal statute. To do so involves an inconsistency and if all states were to adopt a system of income taxation it would result in double taxation of all income de- rived from one state and paid to residents of another.
What to read after Income Taxes?
You can find similar books in the "Read Also" column, or choose other free books by Thomas Emmette Lyons to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
The recent Massachusetts income tax law makes residence the test of taxability and, with perhaps greater con- sistency, confines the tax to income received by resi- dents of that state, excluding income derived by non- residents from sources within the state. The Wis- consin law makes the source of income the test and limits the application of the tax to income derived from property located and business transacted within its borders, whether by residents or non-residents.
Even where the source ...of income is made the test of taxability, compensation for personal services, inter- est from securities and dividends from stocks are taxed at the residence of the recipient under the rule of mobilia sequuntur. The close commercial relations INCOME TAXES 19 and the principle of comity between the states stand in the way of one state taxing all income of its own residents and also that of non-residents derived from sources within its borders, as is done by the federal statute. To do so involves an inconsistency and if all states were to adopt a system of income taxation it would result in double taxation of all income de- rived from one state and paid to residents of another.
What to read after Income Taxes?
You can find similar books in the "Read Also" column, or choose other free books by Thomas Emmette Lyons to read onlineMoreLess
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