Proceedings of the Annual Conference Held Under the Auspices of the National Tax Association

Front Cover
Each volume beginning with volume 2, includes list of papers published in preceding volumes.
 

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Page 6 - Back of the beating hammer By which the steel is wrought, Back of the workshop's clamor The seeker may find the Thought ; The thought that is ever Master Of iron and steam and steel, That rises above disaster And tramples it under heel...
Page 438 - RESOLVED by the Senate and House of Representatives of the United States of America, in Congress assembled, Two-thirds of both Houses concurring, That the following section be submitted to the legislatures of the several states, which, when ratified by the legislatures of three-fourths of the states, shall be valid and binding, as a part of the constitution of the United States.
Page 78 - It is removed, of each still, or worm, manufactured, sold, used, or exchanged under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe.
Page 76 - ... (a) There shall be allowed as a deduction (in lieu of the deduction for charitable, etc., contributions authorized by section 23 (o) ) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust...
Page 367 - ... that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state...
Page 268 - If the rich regard the poor as, by a kind of natural law, their servants and dependents, the rich in their turn are regarded as a mere prey and pasture for the poor; the subject of demands and expectations wholly indefinite, increasing in extent with every concession made to them.
Page 77 - Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
Page 76 - In cases under paragraph (1), (2), or (3) of subdivision (a) the tax shall be imposed upon the net income of the estate or trust and shall be paid by the fiduciary. except that in determining the net income of the estate of any deceased person during the period of administration or settlement there may be deducted the amount of any income properly paid or credited to any legatee, heir or other beneficiary.
Page 187 - All taxes shall be uniform upon the same class of subjects within the territorial limits, of the authority levying the tax, and shall be levied and collected under general laws...
Page 268 - The total absence of regard for justice or fairness in the relations between the two, is as marked on the side of the employed as on that of the employers. We look in vain among the working classes in general for the just pride which will choose to give good work for good wages : for the most part, their sole endeavour is to receive as much, and return as little in the shape of service, as possible.

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