The Bulletin of the National Tax Association, Volume 4The Association, 1919 |
From inside the book
Results 1-5 of 69
Page 8
... adopted a de- cidedly modified plan and inserted a new definition of invested capital which was the prototype of the definition as it now stands in the law . In the Senate drafts of the bill it was first proposed that in no case should ...
... adopted a de- cidedly modified plan and inserted a new definition of invested capital which was the prototype of the definition as it now stands in the law . In the Senate drafts of the bill it was first proposed that in no case should ...
Page 9
... adopted as the limit . In the great majority of cases this did no injury , but woe betide the poor benighted citizen who purchased a patent for a goodly sum and placed the title thereto in a cor- poration as a matter of convenience ...
... adopted as the limit . In the great majority of cases this did no injury , but woe betide the poor benighted citizen who purchased a patent for a goodly sum and placed the title thereto in a cor- poration as a matter of convenience ...
Page 16
... adopt , they are properly accounted for in some other period . In the absence of such methods , or if the taxpayer does not keep books , the calendar year is the taxable year . The commissioner may require the use of inventories in ...
... adopt , they are properly accounted for in some other period . In the absence of such methods , or if the taxpayer does not keep books , the calendar year is the taxable year . The commissioner may require the use of inventories in ...
Page 24
... adoption . About a dozen other amendments along various lines are to be submitted at the same time . The confusion caused by this condition of affairs is likely to cause a " no " vote on all prop- ositions . A constitutional convention ...
... adoption . About a dozen other amendments along various lines are to be submitted at the same time . The confusion caused by this condition of affairs is likely to cause a " no " vote on all prop- ositions . A constitutional convention ...
Page 26
... adopted for its enforcement , it constitutes one of the ordinary and general burdens of government , from which persons and corporations , otherwise subject to the jurisdiction of the states , are not exempted by the federal ...
... adopted for its enforcement , it constitutes one of the ordinary and general burdens of government , from which persons and corporations , otherwise subject to the jurisdiction of the states , are not exempted by the federal ...
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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