The United States Internal Revenue Laws, Annotated

1899 ◽  
Vol 47 (3) ◽  
pp. 197
Author(s):  
C. H. H. ◽  
Mark Ash ◽  
William Ash
Keyword(s):  
United States ◽  
The United States ◽  
Internal Revenue

Supervision of Field Services in the United States Revenue Administration

1933 ◽  
Vol 27 (6) ◽  
pp. 930-942
Author(s):  
Carroll K. Shaw
Keyword(s):  
United States ◽  
The United States ◽  
Internal Revenue Service ◽  
United States Government ◽  
Internal Revenue ◽  
Administrative Control ◽  
States Government ◽  
Respective Field ◽  
Revenue Administration ◽  
Centralized System

The two revenue-collecting services of the United States government offer interesting contrasts in the methods used for the administrative control of their respective field services. This arises in large part from the fact that the Bureau of Customs has been the more decentralized service. Ever since its establishment in 1789, and in the course of a long and continuous existence, it has built up a background of traditional decentralization which contrasts with the policy of centralization characterizing the Bureau of Internal Revenue. The latter service has a much shorter history, really beginning in 1862, although internal taxes were levied by the federal government from 1791 to 1802, and from 1813 to 1817. By virtue of the fact that Congress conferred administrative powers directly upon the commissioner of internal revenue, rather than upon the Secretary of the Treasury (as was done in the case of the customs service), a more integrated and centralized system of control has been used in the internal revenue service since the beginning of its existence.

The United States Internal Revenue Tax System

1895 ◽  
Vol 9 (2) ◽  
pp. 167
Author(s):  
A. K. G. ◽  
Charles Wesley Eldridge
Keyword(s):  
United States ◽  
The United States ◽  
Tax System ◽  
Internal Revenue

THE EVOLUTION OF ACCOUNTING FOR CORPORATE TREASURY STOCK IN THE UNITED STATES

1978 ◽  
Vol 5 (1) ◽  
pp. 1-7
Author(s):  
Norlin G. Rueschhoff
Keyword(s):  
United States ◽  
The United States ◽  
Internal Revenue ◽  
Net Equity ◽  
The Many

Is treasury stock an asset or a reduction of net equity? This study is concerned with the process of accounting for treasury stock from as early as 1720 to date. It illustrates the many methods which have been used to create funds by the purchase and sale of treasury stocks and concludes with a consideration of the effects of the Internal Revenue Act of 1934 and the Security Exchange Act of 1934 on the treatment of treasury stock.

The United States Internal Revenue Laws. With Notes

1899 ◽  
Vol 12 (7) ◽  
pp. 512
Author(s):  
G. B. H. ◽  
Mark Ash ◽  
William Ash
Keyword(s):  
United States ◽  
The United States ◽  
Internal Revenue

Exemption from Panama Tolls

1913 ◽  
Vol 7 (2) ◽  
pp. 233-244 ◽  
Author(s):  
Eugene Wambaugh
Keyword(s):  
United States ◽  
The United States ◽  
Panama Canal ◽  
Internal Revenue ◽  
The Government

“A trust for mankind” is what President Cleveland in a message termed such an enterprise as the Panama Canal. The question just now is whether such a trust is administered properly by giving to vessels engaged in the coasting trade of the United States a total exemption from tolls. It should be noticed that the question is not whether exemption may be given to war ships and other ships of the government, but whether it may be given to the ships of private owners. It should be noticed also that the question is not whether there may be a subsidy, —in other words, not whether the tolls of such vessels may properly be paid out of the national treasury — in which case the burden would be bome by all residents of the United States through the internal revenue, the tariff, and other taxes, and the benefit would be enjoyed initially by the treasury of the Panama Canal and eventually by all persons whom the canal may serve. No, the question is whether, in the words of the Panama Canal Act of 1912, “no tolls shall be levied upon vessels engaged in the coastwise trade of the United States,” — with the almost inevitable result that the tolls exacted from other vessels will thus be made heavier than they otherwise would be.

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