The Bulletin of the National Tax Association, Volume 4The Association, 1919 |
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Results 1-5 of 100
Page 1
... Corporation Commis- sion , 96 S. E. 353. p . 62 . ASSESSORS Hutton v . King , 205 S. W. 296. p . 61 . State v . Field Co. Treasurer , 172 Pac . 1136 . p . 61 . BANKS Iowa Loan & Trust Co. v . Fairweather , 252 Fed . 605. p . 85 . Bank ...
... Corporation Commis- sion , 96 S. E. 353. p . 62 . ASSESSORS Hutton v . King , 205 S. W. 296. p . 61 . State v . Field Co. Treasurer , 172 Pac . 1136 . p . 61 . BANKS Iowa Loan & Trust Co. v . Fairweather , 252 Fed . 605. p . 85 . Bank ...
Page 7
... corporation or partnership . The net income of a corpora- tion or partnership for the purpose of this tax was to be determined in the same man- ner as for income tax purposes under the Act of September 8 , 1916 , i . e . , dividends ...
... corporation or partnership . The net income of a corpora- tion or partnership for the purpose of this tax was to be determined in the same man- ner as for income tax purposes under the Act of September 8 , 1916 , i . e . , dividends ...
Page 8
... corporations had issued tremen- dous amounts of capital stock in the guise of 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 ...
... corporations had issued tremen- dous amounts of capital stock in the guise of 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 ...
Page 9
... corporation ) which made a profit of more than a specified percentage on the capital invested therein was deemed able to bear an additional tax burden . That ability was considered to increase progressively as the income increased ...
... corporation ) which made a profit of more than a specified percentage on the capital invested therein was deemed able to bear an additional tax burden . That ability was considered to increase progressively as the income increased ...
Page 10
... corporations , or $ 6,000 , allowed to partnerships and indi- viduals ) at graduated rates , unless no in- vested capital or merely a nominal ... corporation can well afford to convert 10 [ VOL . IV BULLETIN OF THE NATIONAL TAX ASSOCIATION.
... corporations , or $ 6,000 , allowed to partnerships and indi- viduals ) at graduated rates , unless no in- vested capital or merely a nominal ... corporation can well afford to convert 10 [ VOL . IV BULLETIN OF THE NATIONAL TAX ASSOCIATION.
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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