The Bulletin of the National Tax Association, Volume 7The Association, 1922 |
From inside the book
Results 1-5 of 78
Page ix
... SHARES OF STOCK 120 People v . Westchester Co. Nat . Bk . of Peekskill , 132 N. E. 241 - Rafferty v . Smith Bell Co. , - U. S. Edwards v . Nash County , 110 S. E. 600 303 Sloan v . City of Columbia , 232 S. W. 663 123 Coca - Cola Co. v ...
... SHARES OF STOCK 120 People v . Westchester Co. Nat . Bk . of Peekskill , 132 N. E. 241 - Rafferty v . Smith Bell Co. , - U. S. Edwards v . Nash County , 110 S. E. 600 303 Sloan v . City of Columbia , 232 S. W. 663 123 Coca - Cola Co. v ...
Page 4
... shares thereof or the income there from , according to such systems as they may consider desirable , pro- vided that such taxation shall not be at a greater rate nor impose a heavier burden than is as- sessed or imposed upon capital ...
... shares thereof or the income there from , according to such systems as they may consider desirable , pro- vided that such taxation shall not be at a greater rate nor impose a heavier burden than is as- sessed or imposed upon capital ...
Page 14
... share of this amount was $ 7,125,865 , or a little more than ten per cent of the total . The aggregate income tax collected in the same year was $ 6,310,229 , and the state received $ 631,022 of this amount . follows that the aggregate ...
... share of this amount was $ 7,125,865 , or a little more than ten per cent of the total . The aggregate income tax collected in the same year was $ 6,310,229 , and the state received $ 631,022 of this amount . follows that the aggregate ...
Page 15
... share of the street railway , telephone and inheritance taxes , license fees and de- partmental earnings . The present bulletin is more comprehen- sive and aims to present a complete state- ment of all classes of taxes raised and col ...
... share of the street railway , telephone and inheritance taxes , license fees and de- partmental earnings . The present bulletin is more comprehen- sive and aims to present a complete state- ment of all classes of taxes raised and col ...
Page 21
... share in the anticipated profits . The corporation duly returned its profits of the munitions business , deducting as running expenses the portions of the profits paid to the associated individuals . This deduction was disallowed by the ...
... share in the anticipated profits . The corporation duly returned its profits of the munitions business , deducting as running expenses the portions of the profits paid to the associated individuals . This deduction was disallowed by 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