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
Results 1-5 of 100
Page 5
... held for the exclusive benefit of the insured , other than real estate and stocks , now liable to taxation ; the accumulations of any incorporated co - operative loan association upon the shares of such association held by any per- son ...
... held for the exclusive benefit of the insured , other than real estate and stocks , now liable to taxation ; the accumulations of any incorporated co - operative loan association upon the shares of such association held by any per- son ...
Page 6
... held that the surplus of a savings bank is exempt from local taxation , since under the Banking Law the interest in the property held by a savings bank is vested in the depositors . People ex rel . Newburgh Savings Bank v . Peck , 157 ...
... held that the surplus of a savings bank is exempt from local taxation , since under the Banking Law the interest in the property held by a savings bank is vested in the depositors . People ex rel . Newburgh Savings Bank v . Peck , 157 ...
Page 7
... held by banks and included in the valuation of the bank stock . Mortgages on real prop- erty in the state recorded before that day may obtain this ex- emption by complying with the provisions of the Act . ( See Mortgage Tax Law , Ch ...
... held by banks and included in the valuation of the bank stock . Mortgages on real prop- erty in the state recorded before that day may obtain this ex- emption by complying with the provisions of the Act . ( See Mortgage Tax Law , Ch ...
Page 8
... held as collateral to secure the payment of bonds taxable under this article or under article eleven of this chapter . ( Sec . 330 Tax Law , added by L. 1911 , ch . 802. ) No deduction of debts against taxable secured debt . - The owner ...
... held as collateral to secure the payment of bonds taxable under this article or under article eleven of this chapter . ( Sec . 330 Tax Law , added by L. 1911 , ch . 802. ) No deduction of debts against taxable secured debt . - The owner ...
Page 10
... held an interference with commerce . Ward v . Maryland , 12 Wall . 419 . 14th amendment . - Under this clause of the United States Constitution " no state shall make or enforce any law which shall " abridge the privileges or immunities ...
... held an interference with commerce . Ward v . Maryland , 12 Wall . 419 . 14th amendment . - Under this clause of the United States Constitution " no state shall make or enforce any law which shall " abridge the privileges or immunities ...
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Other editions - View all
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...