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Paying taxes to other States: State and local taxation of non-resident businesses by Walter H. Beaman is a book available to read on EtoBox.

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Part I -- Background and fundamentals -- The nature of the problem -- Judicial safeguards of interstate commerce -- Fundamentals of apportionment -- Congressional protection of interstate commerce -- Procedure on state tax disputes -- Part II -- Net income taxes -- Minimum Nexus for direct net income taxes -- Determining and apportioning net income -- Income tax versus franchise tax -- Part III -- Taxes measured by gross income -- Constitutional problems in sales, use, and gross income taxation -- The immunity of interstate sales from gross income and sales taxes -- The immunity of outshipments -- The treatment of inshipments -- The sales tax and use tax -- Part IV -- Taxes measure by property, and miscellaneous levies -- Property taxes -- Capital stock taxes -- Entrance taxes, withholding, license taxes, and local tax problems -- Part V -- Digest of principle state tax laws

Author

Walter H. Beaman

Publisher

New York, Ronald Press Co

Published

1963

Language

EN

Subjects

Economics, Law, Business