The Bulletin of the National Tax Association, Volume 4The Association, 1919 |
From inside the book
Results 1-5 of 61
Page 2
... GROSS RECEIPTS Northwestern Mut . Life Ins . Co. v . Wiscon- sin , 247 U. S. 132. p . 62 . Commonwealth v . Harrisburg Light & Power Co. , 105 Atl . 80. p . 130 . People ex rel . Pennsylvania Gas Co. v . Saxe , 174 N. Y. Supp . 102 . p ...
... GROSS RECEIPTS Northwestern Mut . Life Ins . Co. v . Wiscon- sin , 247 U. S. 132. p . 62 . Commonwealth v . Harrisburg Light & Power Co. , 105 Atl . 80. p . 130 . People ex rel . Pennsylvania Gas Co. v . Saxe , 174 N. Y. Supp . 102 . p ...
Page 8
... gross income . The prin- ciple of a straight war profits tax was , therefore , discarded by the Senate , and the disagreement between the Senate and the House was not on the principles of the proposed tax , but on the rates , the defini ...
... gross income . The prin- ciple of a straight war profits tax was , therefore , discarded by the Senate , and the disagreement between the Senate and the House was not on the principles of the proposed tax , but on the rates , the defini ...
Page 9
... gross injustice in even one exceptional case , and precludes any action for relief on the part of the aggrieved taxpayer , is economically unsound and justly reprehensible . that is the criticism of the first American excess profits tax ...
... gross injustice in even one exceptional case , and precludes any action for relief on the part of the aggrieved taxpayer , is economically unsound and justly reprehensible . that is the criticism of the first American excess profits tax ...
Page 15
... gross in- come above a certain amount , as recom- mended by a committee of this Association , has not been made . From gross income , certain deductions are made and against the sum thus ob- tained , certain credits are allowed , the re ...
... gross in- come above a certain amount , as recom- mended by a committee of this Association , has not been made . From gross income , certain deductions are made and against the sum thus ob- tained , certain credits are allowed , the re ...
Page 16
... gross income - how ascertained . The act provides certain spe- cific rules for computing gains , profits , and income which , in the main , follow existing regulations or are required by the decisions of the supreme court . A " dividend ...
... gross income - how ascertained . The act provides certain spe- cific rules for computing gains , profits , and income which , in the main , follow existing regulations or are required by the decisions of the supreme court . A " dividend ...
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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