The Bulletin of the National Tax Association, Volume 10The Association, 1925 |
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A. E. HOLCOMB administration amendment amount annual applied assessment assessors assets authority basis bonds burden capital stock cent City claimed Commonwealth conference constitution court held death death taxes decedent decision deduction dividends duty effect enacted erty estate tax ex rel excise exempt foreign corporations franchise tax gasoline tax ground income tax increase inheritance tax interest interstate commerce invalid issue Kansas land legislation legislature license tax Massachusetts ment mortgage motor vehicle municipality N. Y. Supp national banks National Tax Association net income no-par stock non-resident owner paid payment personal property poration present prop property tax province purposes question railroad real estate real property Revenue Act road shares statute stockholders succession duty Tax Commission tax commissioner tax imposed tax law taxa taxable taxation taxes levied taxpayer tion trust United valuation Wisconsin York