State Taxation of Interstate Commerce: Hearings Before the Committee on Finance, United States Senate, Eighty-sixth Congress, First Session, on S.J. Res. 113, to Bring about Greater Uniformity in State Taxation of Business Income Derived from Interstate Commerce; to Establish a Commission on Taxation of Interstate Commerce; and for Other Purposes; S. 2213, Abill to Limit the Power of the States to Impose Income Taxes on Income Derived Exclusively from the Conduct of Interstate Commerce; S. 2281, a Bill to Prescribe Limitations on the Power of the States to Impose Income Taxes on Business Entities Engaged in Interstate Commerce. July 21 and 22, 1959U.S. Government Printing Office, 1959 - 278 pages |
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action activities allocation apportioned bill burden CHAIRMAN concerns Congress constitutional cost D.C. DEAR SENATOR DEAR SENATOR BYRD derived from interstate earnings enacted engaged in interstate exclusively interstate February 24 Federal filing returns firms Fort Smith Georgia HARRY F HARRY FLOOD BYRD income derived exclusively industry interstate business interstate commerce Joint Resolution 113 July July 16 July 21 legislation levy Louisiana Minnesota National Association net income Northwestern States Portland operations place of business Portland Cement problem profit recent Supreme Court records representative revenue salesmen Saltonstall sell Senate Finance Committee Senate Joint Resolution Senate Office Building Senator BUSH Senator GORE Senator KEATING Senator KERR Senator SPARKMAN situation small business solicitation of orders soliciting orders statement Stockham Valves Supreme Court decisions tax liability tax returns taxable taxation of income taxation of interstate taxpayer tion U.S. Senate U.S. Supreme Court warehouse Washington wholesale