Cargando…
The meaning of income in the law of income tax /
Francis Eugene LaBrie attempted to present, as far as possible, a complete picture of the case law on the meaning of income and then to superimpose on this law the text of the Canadian statutes.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Toronto] :
University of Toronto Press,
1953.
|
| Colección: | Heritage.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | JSTOR_on1085567838 | ||
| 003 | OCoLC | ||
| 005 | 20231005004200.0 | ||
| 006 | m o d | ||
| 007 | cr cnu---unuuu | ||
| 008 | 190214s1953 onc obm 000 0 eng d | ||
| 040 | |a N$T |b eng |e rda |e pn |c N$T |d EBLCP |d OCLCO |d JSTOR |d YDX |d OCLCQ |d MM9 |d OCLCQ |d INARC |d OCLCO |d OCLCQ |d OCLCO |d OCLCQ |d P@U |d OCLCQ |d B6U | ||
| 019 | |a 1085951281 |a 1088326467 |a 1388376753 |a 1388667035 | ||
| 020 | |a 9781487576066 |q (electronic bk.) | ||
| 020 | |a 1487576064 |q (electronic bk.) | ||
| 020 | |z 9781487576929 | ||
| 029 | 1 | |a AU@ |b 000065113404 | |
| 035 | |a (OCoLC)1085567838 |z (OCoLC)1085951281 |z (OCoLC)1088326467 |z (OCoLC)1388376753 |z (OCoLC)1388667035 | ||
| 037 | |a 22573/ctvcdfh4m |b JSTOR | ||
| 043 | |a n-cn--- | ||
| 050 | 4 | |a KE5759 |b .L3 1953eb | |
| 055 | 1 | 0 | |a KE5759 |b .L234 |
| 072 | 7 | |a BUS |x 051000 |2 bisacsh | |
| 072 | 7 | |a BUS |x 000000 |2 bisacsh | |
| 072 | 7 | |a BUS |x 064000 |2 bisacsh | |
| 072 | 7 | |a LAW |x 086000 |2 bisacsh | |
| 080 | |a 336.215(71) | ||
| 082 | 0 | 4 | |a 336.24 |2 22 |
| 084 | |a cci1icc |2 lacc | ||
| 084 | |a K337.11.F1 |b L337 1953 |2 moys | ||
| 084 | |a KM337.11.F1 |b L337 1953 |2 moys | ||
| 049 | |a UAMI | ||
| 100 | 1 | |a LaBrie, Francis Eugene, |d 1920- | |
| 245 | 1 | 4 | |a The meaning of income in the law of income tax / |c by Francis Eugene LaBrie ; sponsored by the Canadian Tax Foundation. |
| 264 | 1 | |a [Toronto] : |b University of Toronto Press, |c 1953. | |
| 300 | |a 1 online resource (380 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Heritage | |
| 500 | |a Based on the author's thesis, University of Toronto. | ||
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Cover; PART ONE: INTRODUCTION; I. THE INCOME TAX ACTS; The Canadian Acts; The English Acts; The charging scheme; The object of the tax; Taxation at the source; The "reliefs" from taxation; Residence; Judicial review; II. THE MEANING OF INCOME; Income at Common Law; Income Defined in the Income War Tax Act; "Annual"; "Directly or indirectly received"; "The annual profit or gain from any other source"; The Income Tax Act; PART TWO: GROSS INCOME; III. INCOME FROM BUSINESS; Carrying on Business Defined; Capital Gains; Income from Trade under the English Act; Income from Purchases and Sales | |
| 505 | 8 | |a The fact of repetitionThe fact of alteration or transformation; The nature of the commodity purchased and sold; Special factors in relation to companies; Other factors; Income from Established Businesses; Realization of assets; Fixed and circulating capital; Income from isolated sales; Expropriation payments; Insurance payments; Damage payments; Subsidy payments; Summary of principles; Income from Mutual Trading; IV. INCOME FROM PROPERTY; The Conversion of Capital into Income; The Conversion of Income into Capital; Income from Corporeal Property; Income from Patents and Copyrights | |
| 505 | 8 | |a Income from "Money"Income from Company Shares; The receipt of income by shareholders; The realization of capital from shares; Special Canadian legislation; V. INCOME FROM PERSONAL SERVICES; Income from Offices and Employments; Capital Receipts Arising in Connection with Contracts of Service; Payment for rights voluntarily surrendered; Compensation for loss of office; Income from Casual Services; PART THREE: DEDUCTIONS; VI. THE PROBLEM OF DEDUCTIONS; Introduction; Exemptions, excepted incomes, and deductions; Deductions in determining income; Applying English Decisions to Canadian Acts | |
| 505 | 8 | |a VII. COMMERCIAL PRINCIPLES UNDER THE ENGLISH ACTRemoteness of expenditure; Expenditures wholly and exclusively for the purposes of the trade; Capital expenditures; The necessity of expenditures; Expenditure of income after it has been earned; Expenditures as "owner" and not as "trader"; Summary; VIII. THE TREND OF CANADIAN DECISIONS; The Income-Earning Process Concept; Capital or Income Expenditure; The "Earning" of Income; Earning "the Income"; Ascertained and Investment Incomes; Recent Canadian Decisions; The Income Tax Act; INDEX OF CASES; GENERAL INDEX | |
| 520 | |a Francis Eugene LaBrie attempted to present, as far as possible, a complete picture of the case law on the meaning of income and then to superimpose on this law the text of the Canadian statutes. | ||
| 590 | |a JSTOR |b Books at JSTOR Evidence Based Acquisitions | ||
| 590 | |a JSTOR |b Books at JSTOR All Purchased | ||
| 590 | |a JSTOR |b Books at JSTOR Demand Driven Acquisitions (DDA) | ||
| 650 | 0 | |a Income tax |x Law and legislation |z Canada. | |
| 650 | 6 | |a Impôt sur le revenu |x Droit |z Canada. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Public Finance. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x General. |2 bisacsh | |
| 650 | 7 | |a Income tax |x Law and legislation |2 fast | |
| 651 | 7 | |a Canada |2 fast | |
| 650 | 7 | |a Income tax |x Law and legislation |z Canada. |2 nli | |
| 776 | 0 | 8 | |i Print version: |a LaBrie, Francis Eugene, 1920- |t Meaning of income in the law of income tax. |d [Toronto] University of Toronto Press, 1953 |z 9781487576929 |w (DLC) 54000072 |w (OCoLC)1185192 |
| 830 | 0 | |a Heritage. | |
| 856 | 4 | 0 | |u https://jstor.uam.elogim.com/stable/10.3138/j.ctvcj2kz2 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL5703364 | ||
| 938 | |a EBSCOhost |b EBSC |n 2027397 | ||
| 938 | |a Internet Archive |b INAR |n meaningofincomei0000unse | ||
| 938 | |a YBP Library Services |b YANK |n 16047099 | ||
| 938 | |a Project MUSE |b MUSE |n musev2_108153 | ||
| 994 | |a 92 |b IZTAP | ||