The Bulletin of the National Tax Association, Volume 4The Association, 1919 |
From inside the book
Results 1-5 of 40
Page 15
... claim with a withholding agent . The provisions for returns by withhold- ing agents and for general returns of in- formation will be described below . Upon request , a corporation must give information as to undistributed income with ...
... claim with a withholding agent . The provisions for returns by withhold- ing agents and for general returns of in- formation will be described below . Upon request , a corporation must give information as to undistributed income with ...
Page 17
... claim for the credits may be filed with a withholding agent . Credit for interest on securities exempt from the normal tax , included in gross income , is allowed . 8. Where and when return filed . - The return is to be filed on or ...
... claim for the credits may be filed with a withholding agent . Credit for interest on securities exempt from the normal tax , included in gross income , is allowed . 8. Where and when return filed . - The return is to be filed on or ...
Page 27
... claim is made that the 16th Amendment created new powers of taxation . 66 The position is that the power to place a general income tax upon net in- comes always existed . The whole question is as to the manner of use of that power . The ...
... claim is made that the 16th Amendment created new powers of taxation . 66 The position is that the power to place a general income tax upon net in- comes always existed . The whole question is as to the manner of use of that power . The ...
Page 28
... claim that this doctrine means discourage- ment to the efforts now being made every- where to improve the quality of assessment work . In the case in question the court , as a matter of fact , denied the relief sought by the complaining ...
... claim that this doctrine means discourage- ment to the efforts now being made every- where to improve the quality of assessment work . In the case in question the court , as a matter of fact , denied the relief sought by the complaining ...
Page 67
... claim for a deduction of the excess profits tax , but to understand the position of the state tax commission , one must examine the en- tire series of acts passed in 1917 and 1918 , which make up Article ix - a of the tax law , known as ...
... claim for a deduction of the excess profits tax , but to understand the position of the state tax commission , one must examine the en- tire series of acts passed in 1917 and 1918 , which make up Article ix - a of the tax law , known as ...
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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