The Bulletin of the National Tax Association, Volume 7The Association, 1922 |
From inside the book
Results 1-5 of 100
Page 21
... statute does not in- tend to impose a tax upon the mere ex- change of permanent bonds for temporary bonds which have been delivered . ยท Ed- wards v . Chile Copper Co. , 273 Fed . 452 . STAMP TAX , FEDERAL - CHEWING GUM -WHEN TAX FALLS ...
... statute does not in- tend to impose a tax upon the mere ex- change of permanent bonds for temporary bonds which have been delivered . ยท Ed- wards v . Chile Copper Co. , 273 Fed . 452 . STAMP TAX , FEDERAL - CHEWING GUM -WHEN TAX FALLS ...
Page 22
... statute in case of need and thus to protect the statute from invalidity on its face . The specific assessment was then consid- ered and it was held that the company was bound to pursue the remedy by appli- cation for revision given by ...
... statute in case of need and thus to protect the statute from invalidity on its face . The specific assessment was then consid- ered and it was held that the company was bound to pursue the remedy by appli- cation for revision given by ...
Page 23
... statutes the property in question was declared to be personal property and was made taxable by the State Tax ... statute that the value of the property should be used by the county board in the process of apportionment of taxes ...
... statutes the property in question was declared to be personal property and was made taxable by the State Tax ... statute that the value of the property should be used by the county board in the process of apportionment of taxes ...
Page 28
... statute and as construed by the court the payment of a federal tax , though a proper disbursement by an executor or ... statutes , some courts finding the legislative intent to be that the tax is to be measured by the value of the ...
... statute and as construed by the court the payment of a federal tax , though a proper disbursement by an executor or ... statutes , some courts finding the legislative intent to be that the tax is to be measured by the value of the ...
Page 30
... statute a license tax was sought to be collected from for- eign corporations selling automobiles and trucks through resident corporations . Pay- ment was resisted upon constitutional objec- tions based first upon the contention that a ...
... statute a license tax was sought to be collected from for- eign corporations selling automobiles and trucks through resident corporations . Pay- ment was resisted upon constitutional objec- tions based first upon the contention that a ...
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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