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income tax

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business taxation

business taxation  

Reference type:
Overview Page
Subject:
Law
There are two key questions arising in relation to the taxation of a business. First, who should be taxed and secondly, what should be the tax base?In relation to ...
distribution of assets

distribution of assets  

Reference type:
Overview Page
Subject:
Law
When a company is subject to winding up (in liquidation) one of the most important actions that has to be undertaken is the distribution of the company's assets. If the ...
European Community taxation

European Community taxation  

Reference type:
Overview Page
Subject:
Law
The European Community (‘EC’) has, subject to some limited exceptions, no power to levy taxes on businesses, individuals, or consumption within the Member States; and it is clear that, at ...
First National Bank of Boston v. Bellotti

First National Bank of Boston v. Bellotti  

Reference type:
Overview Page
Subject:
Law
435 U.S. 765 (1978), argued 9 Nov. 1977, decided 26 Apr. 1978 by vote of 5 to 4; Powell for the Court, Burger concurring, White, Brennan, Marshall, and Rehnquist in dissent. Reversing the highest ...
Fiscal and Monetary Powers

Fiscal and Monetary Powers  

Reference type:
Overview Page
Subject:
Law
Article I, section 8 of the Constitution authorizes Congress “To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general ...
Howell E. Jackson

Howell E. Jackson  

Reference type:
Overview Page
Subject:
Law
Associate Justice, 1893–95• Born: Apr. 8, 1832, Paris, Tenn.• Education: West Tennessee College, B.A., 1849; University of Virginia, 1851–52; Cumberland University, 1856• Previous government service: ...
Hylton v. United States

Hylton v. United States  

Reference type:
Overview Page
Subject:
Law
• 3 Dall. 171 (1796)• Vote: 3–0• For the Court: Seriatim opinions by Iredell, Paterson, and Chase• Not participating: Cushing, Wilson, and Ellsworth• 3 Dall. 171 (1796)• Vote: 3–0[...]
Impact of Court Decisions

Impact of Court Decisions  

Reference type:
Overview Page
Subject:
Law
The Supreme Court's decisions potentially affect many people and in fact have considerable effects. The extent to which the Court does have impact—direct and indirect, short‐run and ...
income tax

income tax   Reference library

The New Oxford Companion to Law

Reference type:
Subject Reference
Current Version:
2009
Subject:
Law
Length:
534 words

Income tax was first introduced in Great Britain in 1799. Income tax is a tax on income. Not everything

Income Tax

Income Tax   Reference library

William Lasser

The Oxford Companion to the Supreme Court of the United States (2 ed.)

Reference type:
Subject Reference
Current Version:
2005
Subject:
Law
Length:
659 words

Questions involving federal income taxes provoked extraordinary controversy throughout the nineteenth century, most strikingly in the 1890s. The controversy ended

John Marshall Harlan

John Marshall Harlan  

Reference type:
Overview Page
Subject:
Law
(1833–1911), Supreme Court justice, 1877–1911.Harlan was a member of a prominent Kentucky family, his father a distinguished lawyer and leading Whig politician. After undergraduate education at ...
Joseph H. Choate

Joseph H. Choate  

Reference type:
Overview Page
Subject:
Law
(b. Salem, Mass., 24 Jan. 1832; d. New York, N.Y., 14 May 1917), lawyer and diplomat.In the best tradition of the legal profession, Choate was far more than a ...
Melville W. Fuller

Melville W. Fuller  

Reference type:
Overview Page
Subject:
Law
Chief Justice, 1888–1910• Born: Feb. 11, 1833, Augusta, Maine• Education: Bowdoin College, B.A., 1853; Harvard Law School, 1853–55• Previous government service: Illinois Constitutional Convention, ...
personal allowance

personal allowance  

Reference type:
Overview Page
Subject:
Law
The allowance to which every individual resident in the UK is entitled in calculating their taxable income for income tax. The allowance depends on the age of the taxpayer. For 2008–09 the personal ...
Pollock v. Farmers’ Loan & Trust Co.

Pollock v. Farmers’ Loan & Trust Co.  

Reference type:
Overview Page
Subject:
Law
(1) 157 U.S. 429 (1895), argued 7–13 Mar. 1895, decided in three parts on 8 Apr. 1895 by votes of 8 to 0, 6 to 2, and 4 to 4; Fuller for the Court, Field concurring, White, Harlan, Brown, and Shiras ...
relief

relief  

Reference type:
Overview Page
Subject:
Law
N.1 See remedy.2 A tax concession; for example, a personal allowance (see income tax) or roll-over relief (see capital gains tax).3 Payment by a feudal tenant following succession to him of land ...
Reversals of Court Decisions By Amendment

Reversals of Court Decisions By Amendment  

Reference type:
Overview Page
Subject:
Law
Supreme Court decisions that interpret provisions of the Constitution can be overturned directly only by amendment. Article V of the Constitution provides that amendments can be proposed by ...
Robert Cooper Grier

Robert Cooper Grier  

Reference type:
Overview Page
Subject:
Law
(b. Cumberland County, Pa., 5 Mar. 1794; d. Philadelphia, Pa., 25 Sep. 1870; interred West Laurel Hill Cemetery, Bala‐Cynwyd, Pa.), associate justice, 1846–1870.The eldest of the eleven children of ...
savings taxes

savings taxes  

Reference type:
Overview Page
Subject:
Law
Under a comprehensive income tax, all forms of real accretion to wealth, for example, labour income, returns on savings, and accrued capital gains, would be taxed each year as income. ...
schedular system

schedular system  

Reference type:
Overview Page
Subject:
Law
A system formerly used to classify various sources of income for income tax purposes and still applicable for corporation tax. The Finance Act 1803 established a set of five schedules for the ...

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