Intangible Property Research Articles

Taxation. State Assessment of Intangible Personal Property of Domestic Corporations Engaged in Interstate Commerce

Taxation. State Assessment of Intangible Personal Property of Domestic Corporations Engaged in Interstate Commerce

Proof of the Value of Intangible Property under the Revenue Act

Proof of the Value of Intangible Property under the Revenue Act

Internal Revenue. Statutory Interpretation to Classify Continuing Contract of Purchase as Tangible or Intangible Property

Internal Revenue. Statutory Interpretation to Classify Continuing Contract of Purchase as Tangible or Intangible Property

State Supervision of Local Fiscal Officers in Virginia

One of the achievements of the brilliant administration of Harry F. Byrd was the segregation of the sources of revenue. The governor was quite sincere and enthusiastic in his support of this principle, believing, it seemed, that it was the panacea for a great many of our tax troubles. His exuberant enthusiasm caused him to make an error, many believe, when he had written into the rather inflexible constitution of the commonwealth the provision that no state tax shall be levied on real estate and tangible personal property. The state, therefore, no longer has any interest in this kind of property, and its supervision over local fiscal officers extends only so far as they are agents of the state, assessing and collecting the state's revenue.Each county and city has a local commissioner of the revenue, elected by the people, who assesses for the state intangible personal property, individual incomes, and money and capital, and who assesses for the local government tangible personal property, machinery and tools, and merchants' capital. The state tax commissioner has forms printed and sent to each local commissioner on which all the items mentioned above are supposed to be listed at their fair market value by the taxpayer. Mr. Morrissett, the present state tax commissioner, has inaugurated a plan of holding annual conventions of commissioners of the revenue where the problem of assessment and the complications of the state tax code are discussed.

Taxation. Constitutional Law. Transfer Tax on Intangible Property of a Non-Resident Decedent

Taxation. Constitutional Law. Transfer Tax on Intangible Property of a Non-Resident Decedent

Taxation. Constitutional Law. Transfer Tax on Intangible Property of a Non-Resident Decedent

Taxation. Constitutional Law. Transfer Tax on Intangible Property of a Non-Resident Decedent

Constitutional Law. Taxation. Extraterritorial Transfer Tax on Intangible Property of a Non-Resident Decedent

Constitutional Law. Taxation. Extraterritorial Transfer Tax on Intangible Property of a Non-Resident Decedent

Taxation. Constitutional Law. Situs of Intangible Property for Purposes of Taxation

Taxation. Constitutional Law. Situs of Intangible Property for Purposes of Taxation

Taxation. Constitutional Law. Situs of Intangible Property for Purposes of Taxation

Taxation. Constitutional Law. Situs of Intangible Property for Purposes of Taxation

Limitations on the Power to Tax Intangible Property

Limitations on the Power to Tax Intangible Property

Mixed Claims Commission—United States and Germany: Opinions Dealing with Claims for Loss of Earnings or Profits and for Loss or Damage in Respect of Intangible Property and Administrative Decision No. VII

Mixed Claims Commission—United States and Germany*: Opinions Dealing with Claims for Loss of Earnings or Profits and for Loss or Damage in Respect of Intangible Property and Administrative Decision No. VII - Volume 20 Issue 1

Taxation: Inheritance Tax on Intangible Property of a Non-Resident

Taxation: Inheritance Tax on Intangible Property of a Non-Resident

Taxation. Intangible Personal Property of Resident Situated in Another State and Bequeathed to Non-Resident

Taxation. Intangible Personal Property of Resident Situated in Another State and Bequeathed to Non-Resident

Goodwill and Other Nondepreciable and Depreciable Intangible Property as "Invested Capital"

Goodwill and Other Nondepreciable and Depreciable Intangible Property as "Invested Capital"

The Operation of the Massachusetts Income Tax

I. The Administration of the tax, 525. — II. The financial results, 528. — III. Comparison with the taxation of intangible property under the general property tax, 531.

The Situs of Intangible Personal Property for the Purpose of Taxation

The Situs of Intangible Personal Property for the Purpose of Taxation

Notes on Some Recent Supreme Court Cases Relating to the "Situs" of Intangible Personal Property, for Purposes of Taxation

Notes on Some Recent Supreme Court Cases Relating to the "Situs" of Intangible Personal Property, for Purposes of Taxation

Taxation of Intangible Property

Taxation of Intangible Property

Taxation of Intangible Property

Taxation of Intangible Property

The Taxation of Intangible Property in Minnesota

Journal Article The Taxation of Intangible Property in Minnesota Get access Wilfred Eldred Wilfred Eldred Harvard University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 26, Issue 1, November 1911, Pages 182–185, https://doi.org/10.2307/1884534 Published: 01 November 1911