The Bulletin of the National Tax Association, Volume 4The Association, 1919 |
From inside the book
Results 1-5 of 71
Page 7
... effect was nullified by the Act of October 3 , 1917 , by which it was super- seded and which became retroactive to apply to the income for the entire year be- ginning January 1 , 1917. A small amount of tax was collected under the Act ...
... effect was nullified by the Act of October 3 , 1917 , by which it was super- seded and which became retroactive to apply to the income for the entire year be- ginning January 1 , 1917. A small amount of tax was collected under the Act ...
Page 10
... effect , to the taxpaying business concern , " You will be allowed to make a certain profit on the amount of capital that has actually been put into this business , and if you make profits in excess of that amount a part of such excess ...
... effect , to the taxpaying business concern , " You will be allowed to make a certain profit on the amount of capital that has actually been put into this business , and if you make profits in excess of that amount a part of such excess ...
Page 12
... effect in curtail- ing consumption , preferably upon articles which can be dispensed with , without seri- ous injury or even with positive advantage to the community . The objection com- monly urged against such taxes is their re ...
... effect in curtail- ing consumption , preferably upon articles which can be dispensed with , without seri- ous injury or even with positive advantage to the community . The objection com- monly urged against such taxes is their re ...
Page 23
... effects and dues of every description , of all banks and of all bankers , so that all property employed in banking shall always be subject to a taxation equal to that im- posed on the property of individuals . " Ap- parently the fathers ...
... effects and dues of every description , of all banks and of all bankers , so that all property employed in banking shall always be subject to a taxation equal to that im- posed on the property of individuals . " Ap- parently the fathers ...
Page 26
... effect . . . . Such a tax when imposed upon net in- comes from whatever source arising is but a method of distributing the cost of government , like a tax upon property , . . . and if there be no dis- crimination against interstate ...
... effect . . . . Such a tax when imposed upon net in- comes from whatever source arising is but a method of distributing the cost of government , like a tax upon property , . . . and if there be no dis- crimination against interstate ...
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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