Lawyers' tax manual; procedure, transactions, forms.

"Rules of practice before the Tax Court of the United States, revised to December 15, 1948": p. 475-516.

Corrected opinion of Harold R. Medina, United States circuit judge in United States of America, plaintiff v. Henry S. Morgan, Harold Stanley, et al., doing business as Morgan Stanley & Co., et al., defendants. Filed, February 4, 1954. [Civil action no. 43.-757.]

Mode of access: Internet.

The commerce clause of the United States Constitution /

Mode of access: Internet.

Hacia la aplicación de las guías de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) sobre precios de transferencia para empresas multinacionales y administraciones tributarias en Colombia

Los precios de transferencia ocupan el interés de los Estados en el mundo actual al constituir uno de los retos fundamentales del Derecho Internacional Tributario. En el seno de la Organización para la Cooperación y el Desarrollo Económicos (OCDE), creada en 1961, se discutieron y desarrollaron diversas propuestas para regular el fenómeno. Estas, se materializaron en Modelos de Convenios Tributarios e instrumentos de soft law, que hoy en día constituyen los principios internacionalmente aceptados en la materia. Las Guías de la OCDE sobre precios de transferencia para empresas multinacionales y administraciones tributarias son el cuerpo normativo de soft law que se erigen, en el Ordenamiento Internacional, como el norte de las legislaciones a nivel interno para efectos de regulación de dicha temática. Su adopción por parte de los países miembros y no miembros de la OCDE se enfrenta a problemas teóricos derivados del quebrantamiento del decantado principio de reserva de ley tributaria y el respeto por la seguridad jurídica, razón por la cual su incorporación ha variado de Estado a Estado. El presente trabajo recoge la experiencia en varios países europeos y latinoamericanos y pretende proponer una fórmula de adopción en Colombia, coherente con los principios constitucionales tributarios y con virtualidad de superar las críticas realizadas por la doctrina a la aplicación directa de las Guías.

Captain Lewis Warrington and others : memorial of Lewis Warrington, Captain in the U.S. Navy, (in behalf of himself and the officers and crew of the U.S. sloop-of-war Peacock); praying that the one half of the proceeds of the Epervier and goods which went into the officers and crew of said vessel, it having been decreed to them by the United States court as captors. April 26, 1848.--

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Proceedings of a court of inquiry, convened on board the United States frigate the President, in the harbour of New York, on the thirteenth day of August, 1811, pursuant to the following warrant : To Stephen Decatur, esquire, a captain in the Navy of the United States. --

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Political Influence, Economic Interests and Endogenous Tax Structure in a Computable Equilibrium Framework: with Applicatioon to the United States, 1973 and 1983

A full understanding of public affairs requires the ability to distinguish between the policies that voters would like the government to adopt, and the influence that different voters or group of voters actually exert in the democratic process. We consider the properties of a computable equilibrium model of a competitive political economy in which the economic interests of groups of voters and their effective influence on equilibrium policy outcomes can be explicitly distinguished and computed. The model incorporates an amended version of the GEMTAP tax model, and is calibrated to data for the United States for 1973 and 1983. Emphasis is placed on how the aggregation of GEMTAP households into groups within which economic and political behaviour is assumed homogeneous affects the numerical representation of interests and influence for representative members of each group. Experiments with the model suggest that the changes in both interests and influence are important parts of the story behind the evolution of U.S. tax policy in the decade after 1973.

Public Attitudes Toward Social Spending in the United States: The Differences Between Direct Spending and Tax Expenditures

This paper uses a survey experiment to examine differences in public attitudes toward 'direct' and 'indirect' government spending. Federal social welfare spending in the USA has two components: the federal government spends money to directly provide social benefits to citizens, and also indirectly subsidizes the private provision of social benefits through tax expenditures. Though benefits provided through tax expenditures are considered spending for budgetary purposes, they differ from direct spending in several ways: in the mechanisms through which benefits are delivered to citizens, in how they distribute wealth across the income spectrum, and in the visibility of their policy consequences to the mass public. We develop and test a model explaining how these differences will affect public attitudes toward spending conducted through direct and indirect means. We find that support for otherwise identical social programs is generally higher when such programs are portrayed as being delivered through tax expenditures than when they are portrayed as being delivered by direct spending. In addition, support for tax expenditure programs which redistribute wealth upward drops when citizens are provided information about the redistributive effects. Both of these results are conditioned by partisanship, with the opinions of Republicans more sensitive to the mechanism through which benefits are delivered, and the opinions of Democrats more sensitive to information about their redistributive effects.

Rules of practice before the United States Processing Tax Board of Review.

At head of title: United States Treasury Department.

Revenue act of 1932--Supplement no.2. Rubber import tax. : Hearings before the Committee on Finance, United States Senate, seventy-second Congress, first session on H.R. 10236 an act to provide revenue, equalize taxation and for other purposes, May 9,10, and 11, 1932.

Mode of access: Internet.

Revenue act of 1932--Supplement no. 3. Income tax exemption of mutual insurance companies. : Hearings before the Committee on Finance, United States Senate, seventy-second Congress, first session on H.R. 10236 an act to provide revenue, equalize taxation and for other purposes, May 20, 1932.

Mode of access: Internet.

Nominations of Anna Blackburne-Rigsby, Thomas Motley, and John Mott : hearing before the Committee on Governmental Affairs, United States Senate, One Hundred Sixth Congress, second session, on nominations of Anne Blackburne-Rigsby, Thomas Motley, and John Mott, to be Associate Judges of the Superior Court of the District of Columbia, May 10, 2000.

Shipping list no.: 2000-0347-P.

Income tax treaties. The income tax conventions of the United States with Great Britain, Canada, and other countries,

Bibliography: p. xxiii-xxxviii.