The Bulletin of the National Tax Association, Volume 4The Association, 1919 |
From inside the book
Results 1-5 of 53
Page 22
... holds that the general property tax is the best tax obtainable or even that it gives a fair degree of satisfaction . All the evils of the general tax have been ex- perienced in South Dakota . In particular , money and credits have ...
... holds that the general property tax is the best tax obtainable or even that it gives a fair degree of satisfaction . All the evils of the general tax have been ex- perienced in South Dakota . In particular , money and credits have ...
Page 26
... hold that the Wisconsin income tax law , as applied to the plaintiff . . . cannot be deemed to be so direct a burden upon plaintiff's interstate business as to amount to an unconstitutional interference . . . It was meas- ured not 26 ...
... hold that the Wisconsin income tax law , as applied to the plaintiff . . . cannot be deemed to be so direct a burden upon plaintiff's interstate business as to amount to an unconstitutional interference . . . It was meas- ured not 26 ...
Page 33
... hold a conference as soon as conditions in St. Louis and through- out the country make it comfortably pos- sible to do so . The majority of the mem- bers of the Executive Committee feels that a conference should be held . Members of the ...
... hold a conference as soon as conditions in St. Louis and through- out the country make it comfortably pos- sible to do so . The majority of the mem- bers of the Executive Committee feels that a conference should be held . Members of the ...
Page 39
... hold- ing companies . Subject to the foregoing limitations , the invested capital of a corporation or part- nership was declared by the law to be : ( 4 ) Actual cash paid in . That is , the actual cash put into the business by the ...
... hold- ing companies . Subject to the foregoing limitations , the invested capital of a corporation or part- nership was declared by the law to be : ( 4 ) Actual cash paid in . That is , the actual cash put into the business by the ...
Page 47
... hold them more or less fixed for years together . It is therefore important that , so far as improved property is concerned , the tax should not be determined at the crest of a wave of increased values , which would be.
... hold them more or less fixed for years together . It is therefore important that , so far as improved property is concerned , the tax should not be determined at the crest of a wave of increased values , which would be.
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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