The Bulletin of the National Tax Association, Volume 4The Association, 1919 |
From inside the book
Results 1-5 of 72
Page 4
... measure in history . With some amend- ments , it will very probably be law before another issue of the BULLETIN . That it will place a heavy burden on us all goes without saying . That this burden will be cheerfully borne admits of no ...
... measure in history . With some amend- ments , it will very probably be law before another issue of the BULLETIN . That it will place a heavy burden on us all goes without saying . That this burden will be cheerfully borne admits of no ...
Page 7
... measure it was proposed to leave the Act of March 3 on the statute books with , however , three important amend- ments : ( 1 ) that invested capital should not include the value of good will , trade marks , trade brands , or franchise ...
... measure it was proposed to leave the Act of March 3 on the statute books with , however , three important amend- ments : ( 1 ) that invested capital should not include the value of good will , trade marks , trade brands , or franchise ...
Page 8
... measuring the tax was discarded by the conference com mittee , composed of members of both Houses , in favor of the present measure based upon the invested capital . This sketch of the development of the principles of the tax during the ...
... measuring the tax was discarded by the conference com mittee , composed of members of both Houses , in favor of the present measure based upon the invested capital . This sketch of the development of the principles of the tax during the ...
Page 9
... measure , was adopted as the limit . In the great majority of cases this did no injury , but woe betide the poor benighted citizen who purchased a patent for a goodly sum and placed the title thereto in a cor- poration as a matter of ...
... measure , was adopted as the limit . In the great majority of cases this did no injury , but woe betide the poor benighted citizen who purchased a patent for a goodly sum and placed the title thereto in a cor- poration as a matter of ...
Page 14
... measure , with reference to the principal changes from existing law , may be of interest to readers of the BULLETIN . The act is entitled " An act to provide revenue , and for other purposes , " and is known as H. R. 12863 , 65th ...
... measure , with reference to the principal changes from existing law , may be of interest to readers of the BULLETIN . The act is entitled " An act to provide revenue , and for other purposes , " and is known as H. R. 12863 , 65th ...
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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