The Bulletin of the National Tax Association, Volume 7The Association, 1922 |
From inside the book
Results 1-5 of 37
Page 9
... earnings . This is really the rule which applies to all tax valuation , namely , that value for tax purposes depends upon the income . The Iowa railroads are not complaining so much , however , upon the ground that their properties are ...
... earnings . This is really the rule which applies to all tax valuation , namely , that value for tax purposes depends upon the income . The Iowa railroads are not complaining so much , however , upon the ground that their properties are ...
Page 10
... earnings of 71⁄2 per cent , adopted by the 1921 legislature , after a long and somewhat acrimonious contest . The federal question of classification , as affecting interstate commerce , seems in- volved as well as the question of due ...
... earnings of 71⁄2 per cent , adopted by the 1921 legislature , after a long and somewhat acrimonious contest . The federal question of classification , as affecting interstate commerce , seems in- volved as well as the question of due ...
Page 15
... earnings . The present bulletin is more comprehen- sive and aims to present a complete state- ment of all classes of taxes raised and col- lected in the state , and all its political sub- divisions for the same year , and to show the ...
... earnings . The present bulletin is more comprehen- sive and aims to present a complete state- ment of all classes of taxes raised and col- lected in the state , and all its political sub- divisions for the same year , and to show the ...
Page 16
... earnings . Most of the revenue derived from these sources is used for the support of government , which operates to reduce the amount required to be raised by taxa- tion and must , therefore , be included in a complete statement of ...
... earnings . Most of the revenue derived from these sources is used for the support of government , which operates to reduce the amount required to be raised by taxa- tion and must , therefore , be included in a complete statement of ...
Page 22
... earnings tax was im- posed upon a water company doing an in- terstate business . The entire gross receipts of the company were $ 61,689.39 , of which $ 49,774.96 was the amount apportioned to the state upon the ratio of the mileage of ...
... earnings tax was im- posed upon a water company doing an in- terstate business . The entire gross receipts of the company were $ 61,689.39 , of which $ 49,774.96 was the amount apportioned to the state upon the ratio of the mileage of ...
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Common terms and phrases
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