State and Local TaxationEach volume beginning with volume 2, includes list of papers published in preceding volumes. |
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Page viii
National Tax Association. viii For TAX AND DEBT LIMIT LAWS R. C. Atkinson CENTRAL SUPERVISION OF LOC Philip Zoercher ... INHERITANCE TAXES AND THE Albert W. Atwood STATE AND FEDERAL RELATION Garrard B. Winston . REPORT AND RECOMMENDATIO ...
National Tax Association. viii For TAX AND DEBT LIMIT LAWS R. C. Atkinson CENTRAL SUPERVISION OF LOC Philip Zoercher ... INHERITANCE TAXES AND THE Albert W. Atwood STATE AND FEDERAL RELATION Garrard B. Winston . REPORT AND RECOMMENDATIO ...
Page x
... ESTATES J. S. Matthews 44 THE INHERITANCE TAX PROBLEM A SOLUTION FROM THE STATE VIEW- POINT S. S. Lewis 50 THE FEDERAL ESTATE TAX John L. McMaster INDEX 57 103 # EXTRACTS FROM CONSTITUTION OF THE NATIONAL TAX ASSOCIATION Objects Its X ...
... ESTATES J. S. Matthews 44 THE INHERITANCE TAX PROBLEM A SOLUTION FROM THE STATE VIEW- POINT S. S. Lewis 50 THE FEDERAL ESTATE TAX John L. McMaster INDEX 57 103 # EXTRACTS FROM CONSTITUTION OF THE NATIONAL TAX ASSOCIATION Objects Its X ...
Page 30
National Tax Association. New York further amended the income tax law so as to require ... federal , state , municipal or other bonds , without deduction for taxes ... estate and tangible personal property located and actually used in the ...
National Tax Association. New York further amended the income tax law so as to require ... federal , state , municipal or other bonds , without deduction for taxes ... estate and tangible personal property located and actually used in the ...
Page 31
... tax on the value of the net estate , the minimum rate being one per cent of a net estate up to $ 25,000 , the maximum being 10 per cent on the amount in excess of $ 1,000,000 . It is further provided that the state tax commission shall ...
... tax on the value of the net estate , the minimum rate being one per cent of a net estate up to $ 25,000 , the maximum being 10 per cent on the amount in excess of $ 1,000,000 . It is further provided that the state tax commission shall ...
Page 33
... federal law . ASSESSMENT Georgia , at the extra session , provided that the comptroller- general and state tax commissioner shall cause returns of the public service and utility corporations to be equalized with the returns of real estate ...
... federal law . ASSESSMENT Georgia , at the extra session , provided that the comptroller- general and state tax commissioner shall cause returns of the public service and utility corporations to be equalized with the returns of real estate ...
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Popular passages
Page 21 - All other property acquired after marriage by either husband or wife, or both, including real property situated in this state, and personal property wherever situated, heretofore or hereafter acquired while domiciled elsewhere, which would not have been the separate property of either if acquired while domiciled in this state is community property...
Page 166 - Senate, shall appoint three persons, not more than two of whom shall belong to the same political party, who shall be styled a "State Board of Arbitration...
Page 17 - For why ? because the good old rule Sufficeth them, — the simple plan, That they should take, who have the power, And they should keep, who can.
Page 285 - The times and places of the meetings of the Board and of its divisions shall be prescribed by the chairman with a view to securing reasonable opportunity to taxpayers to appear before the Board or any of its divisions, with as little inconvenience and expense to taxpayers as is practicable.
Page 10 - If the property was acquired after December 31, 1920, by a transfer in trust (other than by a transfer in trust by a gift, bequest, or devise) the basis shall be the same as it would be in the hands of the grantor, increased in the amount of gain or decreased in the amount of loss recognized to the grantor...
Page 21 - All property of the wife, owned by her before marriage, and that acquired afterwards by gift, bequest, devise, or descent, with the rents, issues, and profits thereof, is her separate property.
Page 134 - The credit of the State shall not, in any manner, be given or loaned to, or in aid of, any individual, association or corporation.
Page 333 - The market price of every particular commodity is regulated by the proportion between the quantity which is actually brought to market and the demand of those who are willing to pay the natural price of the commodity, or the whole value of the rent, labor, and profit which must be paid in order to bring it thither.
Page 334 - A competition will immediately begin among them, and the market price will rise more or less above the natural price, according as either the greatness of the deficiency, or the wealth and wanton luxury of the competitors, happen to animate more or less the eagerness of the competition. Among competitors of equal wealth and luxury the same deficiency will generally occasion a more or less eager competition, according as the acquisition of the commodity happens to be of more or less importance to...
Page 332 - I shall show hereafter, partly by the general circumstances of the society, their riches or poverty, their advancing, stationary, or declining condition; and partly by the particular nature of each employment. There is likewise in every society...