so subject to taxation to the manifest violation of the intent of the statute. The intent of the statute clearly is to measure the amount realized from the disposition of the property by the value of the entire receipts cash and other property. "Fair market value" is the measure to be app...
to be obligations of political subdivisions of California whose interest is within the exemption of the Revenue Act of 1934, is similar to the Regulation first
This paper deals with the judgement on appeals delivered by the House of Lords on the court case, Vestey versus the Revenue, on November 22, 1979. Section 478 of the Taxes Act 1970, which began life as Section 18 of the Finance Act 1936, is designed to counter arrangements whereby an or...
we firstly screened the literature reviews mentioned in chapter 1 to obtain an overview of existing research streams. Second, we created a set of potentially relevant contributions by searching multiple keywords in the journal databases EBSCO, Scopus and Web of ...
This paper deals with the judgement on appeals delivered by the House of Lords on the court case, Vestey versus the Revenue, on November 22, 1979. Section 478 of the Taxes Act 1970, which began life as...