The Bulletin of the National Tax Association, Volume 4The Association, 1919 |
From inside the book
Results 1-5 of 68
Page 16
... erty loan ) . It is to be noted here that by the new amendment to the second liberty bond act , recently passed by Congress , additional ex- emption from surtaxes is provided as to in- come from liberty loan bonds . Under this amendment ...
... erty loan ) . It is to be noted here that by the new amendment to the second liberty bond act , recently passed by Congress , additional ex- emption from surtaxes is provided as to in- come from liberty loan bonds . Under this amendment ...
Page 22
... erty for purposes of taxation . On three separate occasions tax reform amendments have been submitted to the electorate and each time the voters have refused to make a change . The fate of these proposals should not be taken to indicate ...
... erty for purposes of taxation . On three separate occasions tax reform amendments have been submitted to the electorate and each time the voters have refused to make a change . The fate of these proposals should not be taken to indicate ...
Page 23
... erty shall not be surrendered or suspended by any contract or grant to which the state shall be a party . The legislature shall provide by general law for the assessing and levying of taxes on all corporate property , as near as may be ...
... erty shall not be surrendered or suspended by any contract or grant to which the state shall be a party . The legislature shall provide by general law for the assessing and levying of taxes on all corporate property , as near as may be ...
Page 37
... erty in states using the gross earnings basis . These states have at least secured simplic- ity , while the method used in New York has become more complex by trying to com- bine a tax on capital stock , dividends , gross earnings , and ...
... erty in states using the gross earnings basis . These states have at least secured simplic- ity , while the method used in New York has become more complex by trying to com- bine a tax on capital stock , dividends , gross earnings , and ...
Page 39
... erty tax , which no doubt marks an advance . With these varied bases , however , it is im- possible to compare the tax burdens of the different utilities or to know when one class of property is being dealt with more severely than ...
... erty tax , which no doubt marks an advance . With these varied bases , however , it is im- possible to compare the tax burdens of the different utilities or to know when one class of property is being dealt with more severely than ...
Other editions - View all
Common terms and phrases
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