State and Local Taxation -- 1962 Tennessee Survey

I. Exemption of Religious Institution from Property Taxation--Taxation of Parking Lots and Cafeterias Operated by Exempt Institution for Employees II. Apportionment of Income from a Multistate Unitary Business for Excise Tax Purpose--Inclusion of Income from Sale of Extra-State Land in Measure of Tax III. Taxability as Income to Stockholder of Distributions from Massachusetts Trust--Distributions in Cash and Stock of Capital Gains from Sales of Securities IV. Sales Taxes--Taxability of Contractor Installing Air Conditioning Equipment for Tax Exempt User V. Penalties for Delinquencies in Sales and Use Taxes--Mistake as Basis for Relieving Against Penalty for Delinquencies