4 U.S.C. § 110
Same; definitions
Section 3797 of title 26, referred to in subsec. (a), is a reference to section 3797 of the Internal Revenue Code of 1939, which was repealed by section 7851 of the Internal Revenue Code of 1954, Title 26, and is covered by section 7701(a)(1) of Title 26. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, § 2,
Notes of Decisions
Cited in 27
cases (2 in the last 5 years), 1952–2024 · leading case: United States v. State Tax Comm'n, 412 U.S. 363 (1973).
United States v. State Tax Comm'n, 412 U.S. 363 (1973). “" Whether the markup should be treated as a tax on sales occurring within a federal area within the meaning of § 105 (a), see also 4 U. S. C. § 110 (b), and, if so, whether the exception contained in § 107 (a) nevertheless serves to remove the markup from the consent provision…”
G. M. Shupe, Inc. v. Bureau of Revenue, 550 P.2d 277 (N.M. Ct. App. 1976). “Because the tax is on a non-Indian, none have the dispositive effect for which the taxpayer contends, and their effect must be determined by the principles governing conflicts between Indian sovereignty and state law discussed above. Buck Act The Buck Act ( 4 U.”
Jefferson Cnty. v. Acker, 850 F. Supp. 1536 (N.D. Ala. 1994). “§§ 105-109 , is defined in 4 U.S.C. § 110 (c) as “any tax levied on, with respect to, or measured by, net income, gross income or gross receipts,” id.”
Shell Oil Co. v. Sec'y, 683 So. 2d 1204 (La. 1996). “17 of the federal Constitution to take effect, the consent of the Louisiana legislature was required.”
City of New Orleans v. Scramuzza, 507 So. 2d 215 (La. 1987). “" 4 U.S.C. § 110 . Fortunately, our task is not to define "income tax," but merely to determine if the Earnings Tax should be classified as a prohibited form of "income tax" under our Constitution.”
Beamer v. Franchise Tax Bd., 563 P.2d 238 (Cal. 1977). “" ( 4 U.S.C. § 110 (c).) Furthermore, the Senate Finance Committee report on the Buck Act states that "The definition of income tax [in the Buck Act] is broad enough to include a sales tax which is measured by gross receipts from sales.”
United Pac. Ins. Co. v. Wyoming Excise Tax Div., Dep't of Revenue & Taxation, 713 P.2d 217 (Wyo. 1986). “" 4 U.S.C. § 110 provides: "As used in sections 105-109 of this title "(a) The term `person' shall have the meaning assigned to it in section 3797 of title 26.”
United States v. City & Cnty. of Denver, 573 F. Supp. 686 (D. Colo. 1983). “” 4 U.S.C. § 110 (c). Determining whether Denver’s tax is within that definition is not an easy task.”
Polar Ice Cream & Creamery Co. v. Andrews, 375 U.S. 361 (1964). “” 4 U. S. C. § 110 . We think this provision provides ample basis for Florida to levy a tax measured by the amount of milk Polar distributes monthly, including milk sold to the United States for use on federal enclaves in Florida.”
In Re O.P.M Leasing Servs., Inc., 60 B.R. 679 (Bankr. S.D.N.Y. 1986). “” 4 U.S.C. § 110 (c) (1982). The State contends that Bullock strongly supports its position that the Texas Franchise Tax is “on or measured by .”
Rountree v. City & Cnty. of Denver, 596 P.2d 739 (Colo. 1979). “To the same effect, sales and use taxes were permitted to be collected by city and state government.”
Mahoney v. State Tax Comm'n, 524 P.2d 187 (Idaho 1974). “The Buck Act permits states to levy sales, use, or income taxes within any federal area (meaning "any lands or premises held or acquired by or for the use of the United States or any department, establishment, or agency of the United States," 4 U.S.C.A. § 110 (e)). But the Buck…”
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