The Bulletin of the National Tax Association, Volume 7The Association, 1922 |
From inside the book
Results 1-5 of 80
Page 9
... basis for allowing them to earn a return As has nothing to do with what they should be valued for purposes of taxation . sometimes stated , the valuation for the pur- pose of ascertaining a basis upon which they ought to have a return ...
... basis for allowing them to earn a return As has nothing to do with what they should be valued for purposes of taxation . sometimes stated , the valuation for the pur- pose of ascertaining a basis upon which they ought to have a return ...
Page 20
... basis . It will yield at least as much as the present law , and while making use of existing machinery , it should prove easier to admin- ister , since we will have eliminated the principal means of evasion . If we adopt this proposed ...
... basis . It will yield at least as much as the present law , and while making use of existing machinery , it should prove easier to admin- ister , since we will have eliminated the principal means of evasion . If we adopt this proposed ...
Page 22
... basis the entire net income and allocation to the state is made upon a combination of property and bills receivable arising from sales in the state . The court referred interestingly to the doc- trine developed by recent cases that a ...
... basis the entire net income and allocation to the state is made upon a combination of property and bills receivable arising from sales in the state . The court referred interestingly to the doc- trine developed by recent cases that a ...
Page 23
... BASIS OF VALUATION -FRANCHISE NET EARNINGS RULE- RATE OF CAPITALIZATION . - The test of ascertaining actual cash value laid down by the Louisiana constitution was what the property as an established system would sell for at private sale ...
... BASIS OF VALUATION -FRANCHISE NET EARNINGS RULE- RATE OF CAPITALIZATION . - The test of ascertaining actual cash value laid down by the Louisiana constitution was what the property as an established system would sell for at private sale ...
Page 24
... BASIS OF VALUE . - A telegraph company brought suit to reduce its assessment , urging that the value of the tangible property should be the cost when erected plus an arbitrary percentage and minus a percentage for de- preciation . The ...
... BASIS OF VALUE . - A telegraph company brought suit to reduce its assessment , urging that the value of the tangible property should be the cost when erected plus an arbitrary percentage and minus a percentage for de- preciation . The ...
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A. E. HOLCOMB administration amendment amount annual applied assessment assessor assets authority bonds Bulletin burden capital stock cent claim collected commerce clause committee conference constitutional court held death debt decedent decision deduction district dividend earnings effect equal eral erty estate tax ex rel excess profits tax excise tax fact federal franchise gible highways imposed income tax increase inheritance tax intangible property interest interstate commerce investment land legislation legislature license limitation ment motor vehicle municipal N. Y. Supp national banks National Tax Association net income North Dakota paid payment personal property poration profits prop property tax purposes question railroad real estate revenue sales tax securities shares statute stockholders Supreme Court Tax Commission Tax Commissioner tax law tax rate taxa taxable taxpayer tion transfer trust U. S. Sup valuation York