The Taxation of Corporations in New York: With Forms, and an Appendix Containing the Provision of the Federal Income Tax Law Affecting CorporationsBaker, Voorhis & Company, 1914 - 596 pages |
From inside the book
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... Certiorari . XII . Collection of State Tax ; Limitation , Exemption ..... 284 299 PART IV FORMS Forms for Local Taxation .. Forms for the Special Franchise Tax .. Forms for State Taxation ..... APPENDIX FEDERAL CORPORATION TAX Text of ...
... Certiorari . XII . Collection of State Tax ; Limitation , Exemption ..... 284 299 PART IV FORMS Forms for Local Taxation .. Forms for the Special Franchise Tax .. Forms for State Taxation ..... APPENDIX FEDERAL CORPORATION TAX Text of ...
Page 25
... certiorari . People ex rel . Citizens El . Ill . Co. v . Neff , 26 App . Div . 542 ( 1898 ) . But , under the New York Charter , an as- sessment made by default in the wrong borough is invalid . People ex rel . Moller v . O'Donnell ...
... certiorari . People ex rel . Citizens El . Ill . Co. v . Neff , 26 App . Div . 542 ( 1898 ) . But , under the New York Charter , an as- sessment made by default in the wrong borough is invalid . People ex rel . Moller v . O'Donnell ...
Page 54
... certiorari for over- valuation where corporation omits to apply for correction of assessment . The commissioners of assessment have jurisdic- tion to assess a corporation that omits to make a statement of its financial condition . If ...
... certiorari for over- valuation where corporation omits to apply for correction of assessment . The commissioners of assessment have jurisdic- tion to assess a corporation that omits to make a statement of its financial condition . If ...
Page 55
... certiorari . People ex rel . Mutual Union Tel . Co. v . Com'rs , 99 N. Y. 254 ( 1885 ) . It is the duty of a company to make the statement required by section 27 , Tax Law . Prior to the Tax Law of 1896 , the court had no power to ...
... certiorari . People ex rel . Mutual Union Tel . Co. v . Com'rs , 99 N. Y. 254 ( 1885 ) . It is the duty of a company to make the statement required by section 27 , Tax Law . Prior to the Tax Law of 1896 , the court had no power to ...
Page 58
... certiorari . People ex rel . R. W. & O. R. R. v . Haupt , 104 N. Y. 377 ( 1887 ) ; People ex rel . W. S. R. R. Co. v . Adams , 125 N. Y. 471 ( 1891 ) . Assessors cannot , ex parte , change names of persons or valu- ations . After the ...
... certiorari . People ex rel . R. W. & O. R. R. v . Haupt , 104 N. Y. 377 ( 1887 ) ; People ex rel . W. S. R. R. Co. v . Adams , 125 N. Y. 471 ( 1891 ) . Assessors cannot , ex parte , change names of persons or valu- ations . After the ...
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The Taxation of Corporations in New York: With Forms, and an Appendix ... Henry M. Powell No preview available - 2015 |
Common terms and phrases
accrued aff'd amended by ch application ascertained assessed valuation assessment roll assessors assets bank Barker Board of Tax bonds borough capital stock cent centum certificate Chapter claimed collection Com'rs company or association comptroller Consult separate indices county treasurer coupons debtor deducted depreciation determination dividends ex rel exemption Feitner fiduciary filed foreign corporation Form former sec gross earnings gross income indebtedness insurance companies Internal Revenue invested issued joint-stock companies liable list return ment Misc mortgages net income normal tax notice October 31 organized owner par value payable payment personal property petition petitioner premiums proceedings purpose railroad real estate relator's Source special franchise tax statement statute Supervisors supra tangible property Tax Comm'rs tax commissioners tax district Tax Law taxable taxation taxes and assessments thereof tion withholding agent writ of certiorari York
Popular passages
Page 431 - ... a reasonable allowance for depreciation by use, wear and tear of property, if any...
Page 110 - The court may, upon the trial, or at any other stage of the action, before or after judgment, in furtherance of justice, and on such terms as...
Page 126 - ... constitute a part of the proceedings upon which the determination of the court shall be made. The court may reverse or affirm, wholly or partly, or may modify the decision brought up for review.
Page 382 - ... (c) Guardians, trustees, executors, administrators, receivers, conservators, and all persons, corporations, or associations acting in any fiduciary capacity, shall make and render a return of the income of the person, trust, or estate for whom or which they act, and be subject to all the provisions of this title which apply to individuals.
Page 440 - ... shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof...
Page 500 - ... life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such year.
Page 122 - If, upon the hearing, it shall appear to the court that testimony is necessary for the proper disposition of the matter, it may take evidence or appoint a referee to take such evidence as it may direct and report the same to the court with his findings of fact and conclusions of law, which shall constitute a part of the proceedings upon which the determination of the court shall be made.
Page 331 - That he is the petitioner herein; that he has read the foregoing petition and knows the contents thereof, and' that the same is true of his own knowledge, except as to the matters therein stated to be alleged on information and belief, and as to those matters he believes it to be true.
Page 447 - ... to the collector of the district in which its principal place of business is located, or, if it has no principal place of business in the United States, to the collector at Baltimore, Maryland.
Page 402 - ... employers, and all officers and employees of the United States having the control, receipt, custody, disposal, or payment of interest, rent, salaries, wages, premiums, annuities...