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1 Bryant Putney, Exemptions from Taxation i (1941)

handle is hein.tera/xpxt0001 and id is 1 raw text is: 


                                               Vo1.   I

                                               1 941











EXEMPTIONS
FROM TAXATION



Bryant Putney



                                                   PAGE
 CURRENT EFFORTS TO CURTAIL EXEMPTIONS               23
   Administration Proposal to Tax Public Securities      23
   Inequities Produced by Prevailing Tax Exemptions      24

 INTERGOVERNMENTAL TAX EXEMPTIONS                    25
   Reversal of Supreme Court's Position on Tax Immunity  25
   Passage of Public Salary Tax Act by Congress in 1939  26
   Controversy Over Tax Exemption for Public Securities  28
   State and Local Taxation of Federal Real Estate       30

 TAX EXEMPTIONS AS FORM OF SUBSIDY                   32
   Tax Favors Granted to Non-profit Institutions         32
   Need for Curtailment of Subsidies to Private Groups   34
   Tax Exemptions to Attract Industrial Enterprise       36

 SUBSISTENCE TAX EXEMPTIONS                          38
   Exemptions to Avoid Depressing Low Living Standards   38
   Exemption of Homesteads and Tangible Personalty       39







                                              No.     2
                                              Jan.   II

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