The Bulletin of the National Tax Association, Volume 4The Association, 1919 |
From inside the book
Results 1-5 of 87
Page 1
... CAPITAL STOCK In re Oklahoma Nat . Life Ins . Co. , 173 Pac . 376. p . 28 . Commonwealth v . Semet - Solvey Co. , 262 Pa . 234. p . 108 . Marshalltown L. P. & Ry . Co. v . Welker , 170 N. W. 384. p . 218 . Hinds , Hayden & Co. v . Purdy ...
... CAPITAL STOCK In re Oklahoma Nat . Life Ins . Co. , 173 Pac . 376. p . 28 . Commonwealth v . Semet - Solvey Co. , 262 Pa . 234. p . 108 . Marshalltown L. P. & Ry . Co. v . Welker , 170 N. W. 384. p . 218 . Hinds , Hayden & Co. v . Purdy ...
Page 7
... 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- divided ...
... 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- divided ...
Page 8
... capital employed during such year . In the next draft of the bill no defi- nition of invested capital appeared , the re- port of the Finance Committee explaining that , since that draft proposed in all cases to base the deduction on ...
... capital employed during such year . In the next draft of the bill no defi- nition of invested capital appeared , the re- port of the Finance Committee explaining that , since that draft proposed in all cases to base the deduction on ...
Page 9
... capital stock . He " pays through the nose , " as our Eng- lish friends put it for not following the prevailing fashion in corporate organiza- tion . And It may be argued that cases such as that above are exceptional . True , perhaps ...
... capital stock . He " pays through the nose , " as our Eng- lish friends put it for not following the prevailing fashion in corporate organiza- tion . And It may be argued that cases such as that above are exceptional . True , perhaps ...
Page 10
... capital or few members . Where no capital was em- ployed or merely a nominal capital , a flat rate of tax applied . Briefly stated , the excess profits tax of 1917 was imposed on the amount of net income from any trade or business for ...
... capital or few members . Where no capital was em- ployed or merely a nominal capital , a flat rate of tax applied . Briefly stated , the excess profits tax of 1917 was imposed on the amount of net income from any trade or business for ...
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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