The Bulletin of the National Tax Association, Volume 4The Association, 1919 |
From inside the book
Results 1-5 of 51
Page 8
... consideration for good will . Presto , no corporation could have credit for good will acquired in exchange for its stock except to the very limited extent allowed to the worst offenders . Again , it is difficult to appraise 8 [ VOL . IV ...
... consideration for good will . Presto , no corporation could have credit for good will acquired in exchange for its stock except to the very limited extent allowed to the worst offenders . Again , it is difficult to appraise 8 [ VOL . IV ...
Page 9
... consideration to the taxpayer . An able committee of citizens appointed by him drafted the regu- lations under which the law was adminis- tered . It is an open secret that the letter of the statute does not support some of these ...
... consideration to the taxpayer . An able committee of citizens appointed by him drafted the regu- lations under which the law was adminis- tered . It is an open secret that the letter of the statute does not support some of these ...
Page 10
... consideration is whether after all it would not be more equitable to allow borrowed money to be included as invested capital and to tax the income before interest paid thereon is deducted . Borrowed money is just as much a part of the ...
... consideration is whether after all it would not be more equitable to allow borrowed money to be included as invested capital and to tax the income before interest paid thereon is deducted . Borrowed money is just as much a part of the ...
Page 13
... consideration , while proposing ap- proximately 100 per cent increase of total tax revenue over that of last year , contem- plates nearly 150 per cent increase in the revenue from consumption taxes , if that term be interpreted broadly ...
... consideration , while proposing ap- proximately 100 per cent increase of total tax revenue over that of last year , contem- plates nearly 150 per cent increase in the revenue from consumption taxes , if that term be interpreted broadly ...
Page 27
... consideration imposed an immediate tax on the rentals . This statement , I submit , is a misconception of the issue . The point involved is whether a tax on net income , when such income is made up by aggre- gating all sources of ...
... consideration imposed an immediate tax on the rentals . This statement , I submit , is a misconception of the issue . The point involved is whether a tax on net income , when such income is made up by aggre- gating all sources of ...
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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