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Smith v. Turner; Norris v. Boston, 48 U.S. (7 How.) 283 (1849), [1] were two similar cases, argued together before the United States Supreme Court, which decided 5–4 that states do not have the right to impose a tax that is determined by the number of passengers of a designated category on board a ship and/or disembarking into the State.
The Revenue Act of 1928 (May 29, 1928, ch. 852, 45 Stat. 791), formerly codified in part at 26 U.S.C. sec. 22(a), is a statute introduced as H.R. 1 [1] and enacted by the 70th United States Congress in 1928 regarding tax policy.
A revenue ruling is "an official interpretation by the Internal Revenue Service that has been published in the Internal Revenue Bulletin.Revenue rulings are issued only by the National Office and are published for the information and guidance of taxpayers, Internal Revenue Service officials, and others concerned."
Congress enacted Section 1113 favoring voluntary solutions in response to NLRB v.Bildisco & Bildisco 465 U.S. 513 (1984) where the Supreme Court concluded that a debtor could reject a collective bargaining agreement without engaging in collective bargaining and that such unilateral alterations by a debtor would not violate the National Labor Relations Act (NLRA) 29 U.S.C. § 158.
Gabelli v. SEC: 11-1274: 2013-02-27 The five-year statute of limitations for the SEC to bring a civil suit seeking penalties for securities fraud against investment advisers begins to tick when the fraud occurs, not when it is discovered. Amgen Inc. v. Connecticut Retirement Plans and Trust Funds: 11-1085: 2013-02-27
The United States Revenue Act of 1916, (ch. 463, 39 Stat. 756, September 8, 1916) raised the lowest income tax rate from 1% to 2% and raised the top rate to 15% on taxpayers with incomes above $2 million ($56 million in 2023 dollars). Previously, the top rate had been 7% on income above $500,000 ($14 million in 2023 dollars).
I.e., section 13. 10 & 11 W. 3. c. 25 Trade to Newfoundland Act 1698: An Act passed in the Tenth and Eleventh Years of the Reign of King William the Third, intituled An Act to encourage the Trade to Newfoundland. So much as relates to the Fisher upon the Coast of Newfoundland. 11 & 12 W. 3. c. 10 Encouragement of Manufactures Act 1698
Section 116 of the Act imposed the tax on "the gains, profits, and income of every person residing in the United States, or of any citizen of the United States residing abroad, whether derived from any kind of property, rents, interest, dividends, or salaries, or from any profession, trade, employment, or vocation, carried on in the United States or elsewhere, or from any other source whatever ...
