The Resource Sales and use taxes : general principles, Arthur R. Rosen, Esq., McDermott Will & Emery LLP, New York, New York and Walter Nagel, Esq., Gannett, McLean, VA

Sales and use taxes : general principles, Arthur R. Rosen, Esq., McDermott Will & Emery LLP, New York, New York and Walter Nagel, Esq., Gannett, McLean, VA

Label
Sales and use taxes : general principles
Title
Sales and use taxes
Title remainder
general principles
Statement of responsibility
Arthur R. Rosen, Esq., McDermott Will & Emery LLP, New York, New York and Walter Nagel, Esq., Gannett, McLean, VA
Creator
Contributor
Author
Issuing body
Subject
Language
eng
Summary
" ... discusses the fundamental principles applicable to sales and use taxes. The Portfolio discusses the historical development of sales and use taxes and the application of sales and use taxes to real property, tangible personal property, and services. The Portfolio includes analysis of the "true object" test as applied to transactions involving sales of both services and property."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Rosen, Arthur R
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 1300-2nd (INTERNET)
Nature of contents
  • dictionaries
  • legislation
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1957-
http://library.link/vocab/relatedWorkOrContributorName
  • Nagel, Walter
  • Tax Management Inc
Series statement
State tax
Series volume
portfolio 1300-2nd
http://library.link/vocab/subjectName
  • Sales tax
  • Use tax
Label
Sales and use taxes : general principles, Arthur R. Rosen, Esq., McDermott Will & Emery LLP, New York, New York and Walter Nagel, Esq., Gannett, McLean, VA
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Nature of tax -- Historical background -- The duties and obligations of the seller and the purchaser -- Taxable transactions relating to real property -- Taxable transactions relating to tangible personal property -- Taxable transactions relating to services -- Interstate issues and constitutional issues -- Bulk sales, transferee liability -- Exemptions and exceptions -- Audit methodologies -- Officer liability -- Administrative matters and miscellaneous -- Streamlined sales and use tax agreement -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60570146
Label
Sales and use taxes : general principles, Arthur R. Rosen, Esq., McDermott Will & Emery LLP, New York, New York and Walter Nagel, Esq., Gannett, McLean, VA
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Nature of tax -- Historical background -- The duties and obligations of the seller and the purchaser -- Taxable transactions relating to real property -- Taxable transactions relating to tangible personal property -- Taxable transactions relating to services -- Interstate issues and constitutional issues -- Bulk sales, transferee liability -- Exemptions and exceptions -- Audit methodologies -- Officer liability -- Administrative matters and miscellaneous -- Streamlined sales and use tax agreement -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60570146

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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