The Bulletin of the National Tax Association, Volume 4The Association, 1919 |
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Results 1-5 of 51
Page 7
... actual capital invested . " Actual capital invested " was defined to include ( 1 ) actual cash paid in , ( 2 ) the actual cash value at the time of payment of assets other than cash paid in , and ( 3 ) paid in or earned surplus and un ...
... actual capital invested . " Actual capital invested " was defined to include ( 1 ) actual cash paid in , ( 2 ) the actual cash value at the time of payment of assets other than cash paid in , and ( 3 ) paid in or earned surplus and un ...
Page 8
... actual cash or actual cash value of tangible property specifically paid or exchanged therefor . Income arising during the taxable year was not to be in- cluded as capital employed during such year . In the next draft of the bill no defi ...
... actual cash or actual cash value of tangible property specifically paid or exchanged therefor . Income arising during the taxable year was not to be in- cluded as capital employed during such year . In the next draft of the bill no defi ...
Page 12
... actual war expenditure . In the financial year 1917-18 revenue other than from loans sufficed to cover 34 per cent of the total expenditures ( other than for advances to allies ) in the United Kingdom and 50 per cent in the United ...
... actual war expenditure . In the financial year 1917-18 revenue other than from loans sufficed to cover 34 per cent of the total expenditures ( other than for advances to allies ) in the United Kingdom and 50 per cent in the United ...
Page 19
... actual cash value of such property at the time paid in , or ( b ) the par value of the stock issued therefore , or ( c ) twenty per cent of the total par value of the stock outstanding on March 3 , 1917 , whichever is the lowest , may ...
... actual cash value of such property at the time paid in , or ( b ) the par value of the stock issued therefore , or ( c ) twenty per cent of the total par value of the stock outstanding on March 3 , 1917 , whichever is the lowest , may ...
Page 20
... actual invested capital . The proposed law also specifies that constructive capital shall be given where stock has been issued for a mixed aggregate of tangible and intangible property and the Commissioner is unable satisfactorily to ...
... actual invested capital . The proposed law also specifies that constructive capital shall be given where stock has been issued for a mixed aggregate of tangible and intangible property and the Commissioner is unable satisfactorily to ...
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A. E. HOLCOMB actual amendment amount annual assessors assets authority bank basis bill board of equalization bonds BULLETIN burden capital stock cash cent City committee conference constitution consumption taxes corporation decision deduction district dividends entire net income erty excess profits tax exemption federal fiscal franchise tax full value gross earnings held imposed included income tax law increase inheritance tax intangible interest invested capital issued Jefferson City land legislation legislature levied license tax Louis ment method Missouri National Tax Association net income non-resident opinion owner paid par value personal property poration present prop property tax public utilities purposes question railroad real estate receipts resident revenue rule securities session South Dakota special franchise Supreme Court tangible tax commission tax commissioners tax system taxable taxation taxpayer tion treasury department United valuation war profits