Electronic return file specifications and record layouts for individual income tax returns, tax year 1999 /

"Rev. 8, 1999."

Who owned Earls Colne in 1798....or how to squeeze more from the Land Tax

In this important article Richard Hoyle, one of the country’s leading historians of the early modern period, introduces new perspectives on the Land Tax and its use in the analysis of local communities in the late eighteenth and early nineteenth centuries. He uses as his case study the parish of Earls Colne in Essex, on which he has already written extensively with Professor Henry French. The article begins with an overview of the tax itself, explaining its history and the procedures for the collection of revenues – including the numerous changes which took place. The sizeable problems confronting any would-be analyst of the data are clearly identified, and Hoyle observes that because of these apparently insoluble difficulties the potential of the tax returns has never been fully realised. He then considers the surviving documentation in The National Archives, providing an accessible introduction to the sources and their arrangement, and describing the particularly important question o f the redemption of the tax by payment of a lump sum. The extent of redemption (in the years around 1800-1804) is discussed. Hoyle draws attention to the potential for linking the tax returns themselves with the redemption certificates (which have never been subjected to historical analysis and thereby proposes new ways of exploiting the evidence of the taxation as a whole. The article then discusses in detail the specific case of Earls Colne, with tabulated data showing the research potential. Topics analysed include the ownership of property ranked by size of payment, and calculations whereby the amount paid may be used to determine the worth of land and the structure of individual estates. The important question of absentee owners is investigated, and there is a very valuable consideration of the potential for looking at portfolio estate ownership, whereby owners held land in varying proportions in a number of parishes. It is suggested that such studies will allow us to be more aware of the entirety of property ownership, which a focus on a single community does not permit. In the concluding paragraph it is argued that using these sources we may see the rise and fall of estates, gain new information on landownership, landholding and farm size, and even approach the challenging topic of the distribution of wealth.

Calendar year projections of individual returns by major processing categories /

Description based on: 1992, fall update.

Income exempt from tax /

Description based on: 1987; title from cover.

Farm bookkeeping and the federal income tax /

Caption title.

A fair tax (system) or an ethical taxpayer?

An interpretation of fairness based on the equal sacrifice principle is not clear; three taxation rules can be derived from it. Instead of searching for a fair tax system, ethical behavior of the taxpayer should be expected and set as a target. Ethical taxation can be encouraged and the propensity to pay taxes could be reinforced by abolishing the secrecy of individual and family tax returns, setting restrictions on cash operations which are associated with corruption, and gradually eliminating tax havens and offshore areas.

James D. Tait Company Limited Fonds, 1890-1939 [non-inclusive]

James D. Tait (1836-1907) came to Canada in 1855 from Scotland. He worked in the dry goods business until he established the James D. Tait Company in 1864. The business was first located on Ontario street and specialized in furs. The business expanded to include dry goods and dress-making. After the building was destroyed by fire, Tait established and expanded the business into the Prendergast building on the corner of St. Paul and William Streets. James D. Tait died in 1907 while on vacation in Muskoka. In 1912 upon the resignation (or removal) of Benjamin Brick and Arthur Harbour, Stanley G. Smith joins the company as a director and secretary-treasurer. 1918/1919 vice-president E.J. Dignum dies. 1919 S.J. Inksater becomes a director of the company (His stock was purchased by the J.D. Tait Co.) By the 1930s the business, still in the same location, was under the leadership of Malcolm Stobie, President, Samuel J. Inksater, Vice-President and Stanley G. Smith, Secretary-Treasurer. The James D. Tait Company Limited ceased operations on 17 August 1933. The 1935 St. Catharines city directory records John Stobie, a former manager of the James D. Tait Company, operating a dry goods business at the same location, but with one-third the size of the original store space.

Statistics of income.

Later information in the Service's publications on specific types of returns.

Industrial classification listing for corporation statistics of income.

Mode of access: Internet.

A general description of the Corporation source book /

Latest issue consulted: [2002].

Statistics of income.

Vol. for 1916 issued as House document 1169, 65th Cong., 2d sess.; 1951, pt. 1, 1952-53 issued as the Service's IRS publication (varies slightly) (Law)

Processing procedures and findings : working notes on quality : statistics of income, foreign and domestic special studies.

Shipping list no.: 87-79-P.

Miscellanies, relating to Lancashire and Cheshire.

Includes index.

Calendar year projections of information and withholding documents for the United States and service centers, 1995-2002 /

"Catalog number 63437X"--P. [4] of cover.

Analysis of Housing Partnerships using the Balanced Scorecard framework

Housing Partnerships (HPs) are collaborative arrangements that assist communities in the delivery of affordable housing by combining the strengths of the public and private sectors. They emerged in several states, counties, and cities in the eighties as innovative solutions to the challenges in affordable housing resulting from changing dynamics of delivery and production. ^ My study examines HPs with particular emphasis upon the identification of those factors associated with the successful performance of their mission of affordable housing. I will use the Balanced Scorecard (BSC) framework in this study. The identification of performance factors facilitates a better understanding of how HPs can be successful in achieving their mission. The identification of performance factors is significant in the context of the current economic environment because HPs can be viewed as innovative institutional mechanisms in the provision of affordable housing. ^ The present study uses a mixed methods research approach, drawing on data from the IRS Form 990 tax returns, a survey of the chief executives of HPs, and other secondary sources. The data analysis is framed according to the four perspectives of BSC: the financial, customer, internal business, and learning and growth. Financially, revenue diversification affects the financial health of HPs and overall performance. Although HPs depend on private and government funding, they also depend on service fees to carry out their mission. From a customer perspective, the HPs mainly serve low and moderate income households, although some serve specific groups such as seniors, homeless, veterans, and victims of domestic violence. From an internal business perspective, HPs’ programs are oriented toward affordable housing needs, undertaking not only traditional activities such as construction, loan provision, etc., but also advocacy and educational programs. From an employee and learning growth perspective, the HPs are small in staff size, but undertake a range of activities with the help of volunteers. Every part of the HP is developed to maximize resources, knowledge, and skills in order to assist communities in the delivery of affordable housing and related needs. Overall, housing partnerships have played a key role in affordable housing despite the housing market downturn since 2006. Their expenses on affordable housing activities increased despite the decrease in their revenues.^