Connecticut Bar Journal, Volume 46Connecticut Bar Association, 1972 - Bar associations Includes Annual reports, and lists of members. |
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Page 147
... taxes only 19 % of such income of life insurance companies on the questionable theory that the remaining 81 % is set aside for policyholders ' reserves . A second problem that must be resolved in any reform of insurance company taxation ...
... taxes only 19 % of such income of life insurance companies on the questionable theory that the remaining 81 % is set aside for policyholders ' reserves . A second problem that must be resolved in any reform of insurance company taxation ...
Page 160
... taxation that might be present in this context . Over 100 years ago the United States Supreme Court , 85 recognizing that double taxation refers to the same tax imposed twice on the same 83 Supra note 37 . 84 E.g. , GROVES , TAXATION OF ...
... taxation that might be present in this context . Over 100 years ago the United States Supreme Court , 85 recognizing that double taxation refers to the same tax imposed twice on the same 83 Supra note 37 . 84 E.g. , GROVES , TAXATION OF ...
Page 531
FEDERAL INCOME TAXATION OF PARTNERS AND PARTNERSHIPS . By John S. Pennell and John C. O'Byrne ; Taxation / Practice Handbook 8 , Joint Com- mittee on Continuing Legal Education of the American Law Institute and the American Bar ...
FEDERAL INCOME TAXATION OF PARTNERS AND PARTNERSHIPS . By John S. Pennell and John C. O'Byrne ; Taxation / Practice Handbook 8 , Joint Com- mittee on Continuing Legal Education of the American Law Institute and the American Bar ...
Contents
LEADING ARTICLES | 6 |
Proposal for Revision of the Connecticut Statutes Relative | 8 |
Chronic Alcoholism | 12 |
Copyright | |
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administrative Administrative Procedure Act agreement amended amount application assessment attorney authorized bank Berall bill capital gains tax cardholder Charge Card charitable choses in action Commission Committee Report companies comparative negligence Conn Connecticut Bar Association Connecticut Supreme Court corporation decision deduction dividends and capital divorce Edward G effect electricity enacted Environmental exemption federal income tax fees Fiduciary Powers Act filing Hartford Hartford County imposed income tax law intangible property interest Internal Revenue Code investment income tax issuer-bank judge judicial June jury legislative legislature liability Mascolo ment merchant negligence nonrecognition partnership payment person plaintiff prior private foundation Probate Court problem Procedure property tax question real estate regulations rules sales drafts sales tax Section Sess Session STAT statute succession tax supra note Supreme Court tax base Tax Commissioner Tax Reform tax return taxable taxation taxpayers testimony tion trust verdict