The Meaning of Income in the Law of Income Tax / / Francis Eugene LaBrie.
A considerable amount has been written concerning the meaning of income for taxation purposes. The usual practice of Canadian writers has been to arrive at the meaning of income through the terms of the Canadian statute law. This approach may be justified on the view that the statute law is paramoun...
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Superior document: | Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999 |
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Place / Publishing House: | Toronto : : University of Toronto Press, , [2019] ©1953 |
Year of Publication: | 2019 |
Language: | English |
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Physical Description: | 1 online resource (392 p.) |
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LaBrie, Francis Eugene, author. aut http://id.loc.gov/vocabulary/relators/aut The Meaning of Income in the Law of Income Tax / Francis Eugene LaBrie. Toronto : University of Toronto Press, [2019] ©1953 1 online resource (392 p.) text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda Heritage Frontmatter -- Preface -- Contents -- Part One. INTRODUCTION -- Part Two. GROSS INCOME -- Part Three. DEDUCTIONS -- Index of Cases -- General Index restricted access http://purl.org/coar/access_right/c_16ec online access with authorization star A considerable amount has been written concerning the meaning of income for taxation purposes. The usual practice of Canadian writers has been to arrive at the meaning of income through the terms of the Canadian statute law. This approach may be justified on the view that the statute law is paramount and therefore of greater importance than the cases. On the other hand, the Canadian statute law, far from providing a code of law on the meaning of income, presents a very disjointed picture. Many matters of the utmost importance either are not dealt with at all or are dealt with only in part. Wherever the statute law is inadequate the case law remains the sole guide. Moreover, unless the approach and substance of the case law on the meaning of income is clearly understood the extent of this inadequacy cannot be readily appreciated. For this reason Francis Eugene LaBrie attempted to present, as far as possible, a complete picture of the case law on the meaning of income and then to superimpose on this law the text of the Canadian statutes. He has not dealt fully with all aspects of the statutory provisions since they can be found well analysed elsewhere. In addition, he found it necessary to deal fairly extensively with the Canadian Income War Tax Act and with English income tax legislation in order to deal effectively with the case law that has arisen in England and Canada. Mode of access: Internet via World Wide Web. In English. Description based on online resource; title from PDF title page (publisher's Web site, viewed 30. Aug 2021) Income tax Law and legislation Canada. LAW / Taxation. bisacsh Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999 9783110490947 https://doi.org/10.3138/9781487576066 https://www.degruyter.com/isbn/9781487576066 Cover https://www.degruyter.com/cover/covers/9781487576066.jpg |
language |
English |
format |
eBook |
author |
LaBrie, Francis Eugene, LaBrie, Francis Eugene, |
spellingShingle |
LaBrie, Francis Eugene, LaBrie, Francis Eugene, The Meaning of Income in the Law of Income Tax / Heritage Frontmatter -- Preface -- Contents -- Part One. INTRODUCTION -- Part Two. GROSS INCOME -- Part Three. DEDUCTIONS -- Index of Cases -- General Index |
author_facet |
LaBrie, Francis Eugene, LaBrie, Francis Eugene, |
author_variant |
f e l fe fel f e l fe fel |
author_role |
VerfasserIn VerfasserIn |
author_sort |
LaBrie, Francis Eugene, |
title |
The Meaning of Income in the Law of Income Tax / |
title_full |
The Meaning of Income in the Law of Income Tax / Francis Eugene LaBrie. |
title_fullStr |
The Meaning of Income in the Law of Income Tax / Francis Eugene LaBrie. |
title_full_unstemmed |
The Meaning of Income in the Law of Income Tax / Francis Eugene LaBrie. |
title_auth |
The Meaning of Income in the Law of Income Tax / |
title_alt |
Frontmatter -- Preface -- Contents -- Part One. INTRODUCTION -- Part Two. GROSS INCOME -- Part Three. DEDUCTIONS -- Index of Cases -- General Index |
title_new |
The Meaning of Income in the Law of Income Tax / |
title_sort |
the meaning of income in the law of income tax / |
series |
Heritage |
series2 |
Heritage |
publisher |
University of Toronto Press, |
publishDate |
2019 |
physical |
1 online resource (392 p.) |
contents |
Frontmatter -- Preface -- Contents -- Part One. INTRODUCTION -- Part Two. GROSS INCOME -- Part Three. DEDUCTIONS -- Index of Cases -- General Index |
isbn |
9781487576066 9783110490947 |
geographic_facet |
Canada. |
url |
https://doi.org/10.3138/9781487576066 https://www.degruyter.com/isbn/9781487576066 https://www.degruyter.com/cover/covers/9781487576066.jpg |
illustrated |
Not Illustrated |
dewey-hundreds |
300 - Social sciences |
dewey-tens |
330 - Economics |
dewey-ones |
336 - Public finance |
dewey-full |
336.24 |
dewey-sort |
3336.24 |
dewey-raw |
336.24 |
dewey-search |
336.24 |
doi_str_mv |
10.3138/9781487576066 |
oclc_num |
1129182974 |
work_keys_str_mv |
AT labriefranciseugene themeaningofincomeinthelawofincometax AT labriefranciseugene meaningofincomeinthelawofincometax |
status_str |
n |
ids_txt_mv |
(DE-B1597)536797 (OCoLC)1129182974 |
carrierType_str_mv |
cr |
hierarchy_parent_title |
Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999 |
is_hierarchy_title |
The Meaning of Income in the Law of Income Tax / |
container_title |
Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999 |
_version_ |
1770177033847963648 |
fullrecord |
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