The Bulletin of the National Tax Association, Volume 4

actual administration adopted allowed amendment amount annual appear apply assessment assessors Association authority bank basis bill bonds capital cent claim Commissioner committee conference consideration considered constitution corporation court decision deduction determined direct discussion district earnings effect entire equalization erty excess profits exemption fact federal franchise given gross held hold imposed income tax increase individual interest invested issue land legislation legislature less levy license limitations matter means measure ment method officers operation opinion owner paid passed period practical present produced profits tax prop proposed question real estate reason received recent reference result rule securities shares sources statute suggested tax commission tax law taxable taxation taxpayer tion United valuation York