Английская Википедия:Educational Films Corp. v. Ward

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Educational Films Corp. v. Ward, 282 U.S. 379 (1931), was a United States Supreme Court case in which the Court held a state's corporate income tax may include royalties from copyrights in its calculation of overall income for the purposes of a franchise tax, even though direct income from copyrights, a federal institution, is immune from state taxation.[1]

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