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Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 336
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Book Description
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 336
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Book Description
Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1506
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Book Description
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Author: Michigan
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 448
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Book Description
Author: Michigan
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 754
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Book Description
Author: Virginia. Commission to Revise, Collate, Simplify and Codify the General Tax Laws
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 42
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Book Description
Author: Robert F. van Brederode
Publisher:
ISBN: 9789041184733
Category : Corporations
Languages : en
Pages : 0
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Book Description
Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.
Author: Robert Cushing Cumming
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 640
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Book Description
Author:
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 64
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Book Description
Author: Michigan
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 270
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Book Description
Author:
Publisher: DIANE Publishing
ISBN: 1428934391
Category :
Languages : en
Pages : 77
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Book Description