State and Local Taxation -- 1962 Tennessee Survey

Authors

Paul I. Hartman

First Page

865

Abstract

I. Exemption of Religious Institution from Property Taxation--Taxation of Parking Lots and Cafeterias Operated by Exempt Institution for Employees

II. Apportionment of Income from a Multistate Unitary Business for Excise Tax Purpose--Inclusion of Income from Sale of Extra-State Land in Measure of Tax

III. Taxability as Income to Stockholder of Distributions from Massachusetts Trust--Distributions in Cash and Stock of Capital Gains from Sales of Securities

IV. Sales Taxes--Taxability of Contractor Installing Air Conditioning Equipment for Tax Exempt User

V. Penalties for Delinquencies in Sales and Use Taxes--Mistake as Basis for Relieving Against Penalty for Delinquencies

Recommended Citation

Paul I. Hartman, State and Local Taxation -- 1962 Tennessee Survey, 16 Vanderbilt Law Review 865 (1963)
Available at: https://scholarship.law.vanderbilt.edu/vlr/vol16/iss3/26