 | 1901 - 1022 pages
...taxation. These principles require that the same property should not be taxed at the same time by two State jurisdictions, and to this end that, if the title...taxed at the situs of the property and not elsewhere. Put in simpler form, the demands are these : 1. That property shall be taxed once and only once. 2.... | |
 | Wisconsin. Tax Commission - 1903 - 394 pages
...the same property should not be taxed at the same time by two State jurisdictions, and to this end if the title deeds or other paper evidences of the...applied to any tax upon the transfer of property in the expectation of death or by will, or under the laws regulating the distribution of the property... | |
 | Frederick Newton Judson - 1903 - 906 pages
...taxation. These principles require that the same property should not be taxed at the same time by two State jurisdictions, and to this end that if the title deeds...and not elsewhere. These principles should also be ap§ 429. Duplicate inheritance taxation. The duplicate taxation of inheritances, that is by both Federal... | |
 | National Tax Association - 1908 - 710 pages
...probable solution, namely, " that the same property should not be taxed at the same time by two State jurisdictions, and to this end, that if the title...at the situs of the property, and not elsewhere." But, it may be asked, how is it that the carrying on of industrial pursuits has concentrated more and... | |
 | National Tax Association - 1908 - 714 pages
...probable solution, namely, "that the same property should not be taxed at the same time by two State jurisdictions, and to this end, that if the title...at the situs of the property, and not elsewhere." But, it may be asked, how is it that the carrying on of industrial pursuits has concentrated more and... | |
 | National Tax Association - 1909 - 648 pages
...probable solution, namely, ' that the same property should not be taxed at the same time by two State jurisdictions, and to this end, that if the title deeds or other paper evidence of the ownership of property, or of an interest in property, are taxed, they shall be taxed... | |
 | International Tax Association - 1909 - 656 pages
...probable solution, namely, ' that the same property should not be taxed at the same time by two State jurisdictions, and to this end, that if the title deeds or other paper evidence of the ownership of property, or of an interest in property, are taxed, they shall be taxed... | |
 | 1915 - 660 pages
...taxation. These principles require that the same property should not be taxed at the same time by two state jurisdictions, and to this end that if the title deeds...paper evidences of the ownership of property, or of any interest in property, are taxed, they shall be taxed at the situs of the property, and not elsewhere.... | |
 | American Bar Association - 1907 - 1246 pages
...taxation. These principles require that the same property should not be taxed at the same time by two state jurisdictions, and to this end that if the title deeds...or of an interest in property are taxed, they shall bo taxed at the situs of the property, and not elsewhere. These principles should also be applied to... | |
 | National Tax Association - 1920 - 580 pages
...taxation. These principles require that the same property should not be taxed at the eame time by two state jurisdictions, and to this end that if the title deeds or other paper evidences of ownership of property, or of an interest in property, are taxed, they shall be taxed at the situs of... | |
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Resolved, That this Conference recommend to the states the recognition and enforcement of the principles of interstate comity in taxation. These principles require that the same property should not be taxed at the same time by two state jurisdictions,... 