Author: Lewis Emanuel Young
Publisher: Forgotten Books
ISBN: 9780484192491
Category : Business & Economics
Languages : en
Pages : 278
Book Description
Excerpt from Mine Taxation in the United States The mineral industry of the United States had an output which was valued by the United States Geological Survey at two billion four hundred million dollars in 1913 and at two billion one hundred thousand dollars in The average value per annum during the period 1909 to 1914 was approximately two billion one hundred million dollars. A large amount of capital is invested in the industry and in certain communities the mines comprise the principal form of wealth. In such districts and in those states in which mining is one of the leading industries the problem of the taxation of mines and of mineral lands has become of great importance. During the last decade considerable attention has been directed to this subject by the taxing bodies of a number of states, and important legislation directly affecting the problem has been enacted in Pennsylvania, West Virginia, Ohio, Michigan, Wisconsin, Minnesota, Oklahoma, and in a number of the Rocky Mountain states. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Mine Taxation in the United States (Classic Reprint)
Author: Lewis Emanuel Young
Publisher: Forgotten Books
ISBN: 9780484192491
Category : Business & Economics
Languages : en
Pages : 278
Book Description
Excerpt from Mine Taxation in the United States The mineral industry of the United States had an output which was valued by the United States Geological Survey at two billion four hundred million dollars in 1913 and at two billion one hundred thousand dollars in The average value per annum during the period 1909 to 1914 was approximately two billion one hundred million dollars. A large amount of capital is invested in the industry and in certain communities the mines comprise the principal form of wealth. In such districts and in those states in which mining is one of the leading industries the problem of the taxation of mines and of mineral lands has become of great importance. During the last decade considerable attention has been directed to this subject by the taxing bodies of a number of states, and important legislation directly affecting the problem has been enacted in Pennsylvania, West Virginia, Ohio, Michigan, Wisconsin, Minnesota, Oklahoma, and in a number of the Rocky Mountain states. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Publisher: Forgotten Books
ISBN: 9780484192491
Category : Business & Economics
Languages : en
Pages : 278
Book Description
Excerpt from Mine Taxation in the United States The mineral industry of the United States had an output which was valued by the United States Geological Survey at two billion four hundred million dollars in 1913 and at two billion one hundred thousand dollars in The average value per annum during the period 1909 to 1914 was approximately two billion one hundred million dollars. A large amount of capital is invested in the industry and in certain communities the mines comprise the principal form of wealth. In such districts and in those states in which mining is one of the leading industries the problem of the taxation of mines and of mineral lands has become of great importance. During the last decade considerable attention has been directed to this subject by the taxing bodies of a number of states, and important legislation directly affecting the problem has been enacted in Pennsylvania, West Virginia, Ohio, Michigan, Wisconsin, Minnesota, Oklahoma, and in a number of the Rocky Mountain states. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Prentice-Hall Tax Service for 1919 (Classic Reprint)
Author: Prentice-Hall Inc
Publisher: Forgotten Books
ISBN:
Category : Reference
Languages : en
Pages : 430
Book Description
Excerpt from Prentice-Hall Tax Service for 1919 This allowance is not based upon the difference between the actual war cost of such facilities and what they would have cost at pre-war prices. Obviously the taxpayer is not entitled to recover or extinguish through amortization more than the difference between the war cost of such property and what he can sell the property for after the war, or if he continues to need and use it in his business, what it would have cost him after the war. As the rule is expressed in Article 183 of the Regulations: The total amount to be extinguished by amortization, in general, is the excess of the unextinguished or unrecovered cost of the property over its maximum value (either for sale or for use as part of the plant or equipment of a going business) under stable post war. Conditions.' About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Publisher: Forgotten Books
ISBN:
Category : Reference
Languages : en
Pages : 430
Book Description
Excerpt from Prentice-Hall Tax Service for 1919 This allowance is not based upon the difference between the actual war cost of such facilities and what they would have cost at pre-war prices. Obviously the taxpayer is not entitled to recover or extinguish through amortization more than the difference between the war cost of such property and what he can sell the property for after the war, or if he continues to need and use it in his business, what it would have cost him after the war. As the rule is expressed in Article 183 of the Regulations: The total amount to be extinguished by amortization, in general, is the excess of the unextinguished or unrecovered cost of the property over its maximum value (either for sale or for use as part of the plant or equipment of a going business) under stable post war. Conditions.' About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Basic Federal Income Taxation
Author: William D. Andrews
Publisher: Aspen Publishing
ISBN: 1543821774
Category : Law
Languages : en
Pages : 960
Book Description
Buy a new version of this textbook and receive access to the Connected eBook with Study Center on Casebook Connect, including lifetime access to the online ebook with highlight, annotation, and search capabilities. Access also includes practice questions, an outline tool, and other helpful resources. Connected eBooks provide what you need most to be successful in your law school classes. This perennially popular book offers the most intellectual depth of any tax casebook. Regarded as the most insightful, policy-oriented, and coherent treatment of the field, Basic Federal Income Taxation includes more of the classic, foundational cases than most other tax casebooks and provides the best available coverage of capital gains. This eighth edition, the first since the death of original author William D. Andrews in 2017, aims to update a classic while preserving its distinctive attributes. The style of the book has been retained, with its focus on cases and tax policy. New to the 8th Edition: A comprehensively revised Chapter 1, designed to equip students with the conceptual framework and policy themes they can deploy to structure thinking and assist understanding throughout the course. A reworked organization, with return of capital timing issues now addressed immediately before capital appreciation (realization and recognition); gifts, taxation of the family, and assignment of income issues have been grouped together to highlight common themes; losses and tax shelter limitations have been folded into one chapter, and the leverage and leasing materials trimmed. Numerous changes to reflect new developments—legislative, administrative, and judicial—since the publication of the last edition. The pervasive influence of the Tax Cuts and Jobs Act of 2017 is reflected throughout the book. Starting with Chapter 1, this edition emphasizes the distribution of individual income tax burdens across the income spectrum, from the earned income tax credit and child tax credits to the impact of capital gain rates on high-end progressivity. Benefits for professors and students: The book was developed and refined by Professor William D. Andrews, whose work initiated serious policy analysis of progressive consumption taxes and brought to light the hybrid nature of the existing federal income tax system, which is replete with compromises between accessions and consumption tax features. When law students come to appreciate that tax is concerned with fundamental issues of distributive justice—addressing who should be required to contribute to the support of our society, and in what proportions—many become engaged by the subject in a way that would have shocked their former selves. Detailed knowledge of current tax law rules is frequently rendered obsolete (sometimes before law students can graduate) by Congress’s penchant for regular extensive amendment of the Internal Revenue Code. The book gives students a conceptual foundation that is durable rather than evanescent. Understanding tensions between the tax policy criteria and partisan differences in their evaluation makes each new round of tax Code re-jiggering, if not predictable, at least readily comprehensible. Teasing meaning out of an inordinately complex statute demands more than careful reading assisted by application of default norms of construction—it requires an appreciation of objectives. The book’s exploration of history and purposes gives students the tools necessary to inform statutory interpretation, equipping them to supply valuable practical guidance to clients and courts.
Publisher: Aspen Publishing
ISBN: 1543821774
Category : Law
Languages : en
Pages : 960
Book Description
Buy a new version of this textbook and receive access to the Connected eBook with Study Center on Casebook Connect, including lifetime access to the online ebook with highlight, annotation, and search capabilities. Access also includes practice questions, an outline tool, and other helpful resources. Connected eBooks provide what you need most to be successful in your law school classes. This perennially popular book offers the most intellectual depth of any tax casebook. Regarded as the most insightful, policy-oriented, and coherent treatment of the field, Basic Federal Income Taxation includes more of the classic, foundational cases than most other tax casebooks and provides the best available coverage of capital gains. This eighth edition, the first since the death of original author William D. Andrews in 2017, aims to update a classic while preserving its distinctive attributes. The style of the book has been retained, with its focus on cases and tax policy. New to the 8th Edition: A comprehensively revised Chapter 1, designed to equip students with the conceptual framework and policy themes they can deploy to structure thinking and assist understanding throughout the course. A reworked organization, with return of capital timing issues now addressed immediately before capital appreciation (realization and recognition); gifts, taxation of the family, and assignment of income issues have been grouped together to highlight common themes; losses and tax shelter limitations have been folded into one chapter, and the leverage and leasing materials trimmed. Numerous changes to reflect new developments—legislative, administrative, and judicial—since the publication of the last edition. The pervasive influence of the Tax Cuts and Jobs Act of 2017 is reflected throughout the book. Starting with Chapter 1, this edition emphasizes the distribution of individual income tax burdens across the income spectrum, from the earned income tax credit and child tax credits to the impact of capital gain rates on high-end progressivity. Benefits for professors and students: The book was developed and refined by Professor William D. Andrews, whose work initiated serious policy analysis of progressive consumption taxes and brought to light the hybrid nature of the existing federal income tax system, which is replete with compromises between accessions and consumption tax features. When law students come to appreciate that tax is concerned with fundamental issues of distributive justice—addressing who should be required to contribute to the support of our society, and in what proportions—many become engaged by the subject in a way that would have shocked their former selves. Detailed knowledge of current tax law rules is frequently rendered obsolete (sometimes before law students can graduate) by Congress’s penchant for regular extensive amendment of the Internal Revenue Code. The book gives students a conceptual foundation that is durable rather than evanescent. Understanding tensions between the tax policy criteria and partisan differences in their evaluation makes each new round of tax Code re-jiggering, if not predictable, at least readily comprehensible. Teasing meaning out of an inordinately complex statute demands more than careful reading assisted by application of default norms of construction—it requires an appreciation of objectives. The book’s exploration of history and purposes gives students the tools necessary to inform statutory interpretation, equipping them to supply valuable practical guidance to clients and courts.
Guide to Reprints
Author:
Publisher:
ISBN:
Category : Editions
Languages : en
Pages : 988
Book Description
Publisher:
ISBN:
Category : Editions
Languages : en
Pages : 988
Book Description
Library of Congress Catalogs
Author: Library of Congress
Publisher:
ISBN:
Category :
Languages : en
Pages : 584
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 584
Book Description
Harvard's Classics Collection: Complete 71 Volumes
Author: Johann Wolfgang von Goethe
Publisher: Good Press
ISBN:
Category : Literary Criticism
Languages : en
Pages : 24743
Book Description
Harvard's Classics Collection: Complete 71 Volumes is a monumental anthology that serves as a comprehensive survey of the foundational texts and figures that have shaped Western literature and thought. This collection spans millennia, encompassing works from ancient Greece to the Enlightenment, and up through the 19th century, showcasing a diverse range of literary styles, including poetry, philosophy, fiction, and scientific discourse. The inclusion of seminal works by figures such as Dante Alighieri, William Shakespeare, Plato, and Charles Darwin, amongst others, highlights the anthologys breadth and depth, offering readers an unparalleled insight into the various currents that have influenced Western cultural and intellectual history. The contributing authors and editors of this collection are each luminary in their own right, having left indelible marks on their respective fields. This anthology not only collates works by philosophers, scientists, and literary giants but also orchestrates a dialogue among them, offering a unique multidisciplinary perspective. The collection navigates through Renaissance humanism, the Enlightenments valorization of reason, and the romantic eras emphasis on individual emotion and natural beauty, painting a rich historical and cultural panorama. Through their collective works, this anthology encapsulates the essence of human thought and its evolution over the centuries. Harvards Classics Collection: Complete 71 Volumes is an essential resource for those looking to immerse themselves in the rich tapestry of human knowledge and creativity. Whether for scholarly research, educational pursuits, or personal enrichment, this collection offers an unmatched opportunity to engage with the texts that have served as cornerstones of Western culture. Readers are invited to explore this treasure trove of human experience, thought, and expression, which continues to enlighten, instruct, and inspire generations.
Publisher: Good Press
ISBN:
Category : Literary Criticism
Languages : en
Pages : 24743
Book Description
Harvard's Classics Collection: Complete 71 Volumes is a monumental anthology that serves as a comprehensive survey of the foundational texts and figures that have shaped Western literature and thought. This collection spans millennia, encompassing works from ancient Greece to the Enlightenment, and up through the 19th century, showcasing a diverse range of literary styles, including poetry, philosophy, fiction, and scientific discourse. The inclusion of seminal works by figures such as Dante Alighieri, William Shakespeare, Plato, and Charles Darwin, amongst others, highlights the anthologys breadth and depth, offering readers an unparalleled insight into the various currents that have influenced Western cultural and intellectual history. The contributing authors and editors of this collection are each luminary in their own right, having left indelible marks on their respective fields. This anthology not only collates works by philosophers, scientists, and literary giants but also orchestrates a dialogue among them, offering a unique multidisciplinary perspective. The collection navigates through Renaissance humanism, the Enlightenments valorization of reason, and the romantic eras emphasis on individual emotion and natural beauty, painting a rich historical and cultural panorama. Through their collective works, this anthology encapsulates the essence of human thought and its evolution over the centuries. Harvards Classics Collection: Complete 71 Volumes is an essential resource for those looking to immerse themselves in the rich tapestry of human knowledge and creativity. Whether for scholarly research, educational pursuits, or personal enrichment, this collection offers an unmatched opportunity to engage with the texts that have served as cornerstones of Western culture. Readers are invited to explore this treasure trove of human experience, thought, and expression, which continues to enlighten, instruct, and inspire generations.
Engineering and Mining Journal
Author:
Publisher:
ISBN:
Category : Engineering
Languages : en
Pages : 274
Book Description
Publisher:
ISBN:
Category : Engineering
Languages : en
Pages : 274
Book Description
Subject Guide to Books in Print
Author:
Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 3126
Book Description
Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 3126
Book Description
Books in Series in the United States
Author:
Publisher:
ISBN:
Category : Monographic series
Languages : en
Pages : 1046
Book Description
Publisher:
ISBN:
Category : Monographic series
Languages : en
Pages : 1046
Book Description
The Taxation of Petroleum and Minerals
Author: Philip Daniel
Publisher: Routledge
ISBN: 1136966943
Category : Business & Economics
Languages : en
Pages : 659
Book Description
There are few areas of economic policy-making in which the returns to good decisions are so high—and the punishment of bad decisions so cruel—as in the management of natural resource wealth. Rich endowments of oil, gas and minerals have set some countries on courses of sustained and robust prosperity; but they have left others riddled with corruption and persistent poverty, with little of lasting value to show for squandered wealth. And amongst the most important of these decisions are those relating to the tax treatment of oil, gas and minerals. This book will be of interest to Economics postgraduates and researchers working on resource issues, as well as professionals working on taxation of oil, gas and minerals/mining.
Publisher: Routledge
ISBN: 1136966943
Category : Business & Economics
Languages : en
Pages : 659
Book Description
There are few areas of economic policy-making in which the returns to good decisions are so high—and the punishment of bad decisions so cruel—as in the management of natural resource wealth. Rich endowments of oil, gas and minerals have set some countries on courses of sustained and robust prosperity; but they have left others riddled with corruption and persistent poverty, with little of lasting value to show for squandered wealth. And amongst the most important of these decisions are those relating to the tax treatment of oil, gas and minerals. This book will be of interest to Economics postgraduates and researchers working on resource issues, as well as professionals working on taxation of oil, gas and minerals/mining.