The Bulletin of the National Tax Association, Volume 4The Association, 1919 |
From inside the book
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Page 4
... present issue , of the depart- ment of RECENT PUBLICATIONS . Professor Lutz is well known to the members of the National Tax Association through appear- ance on past conference programs , and through his valuable book The State Tax ...
... present issue , of the depart- ment of RECENT PUBLICATIONS . Professor Lutz is well known to the members of the National Tax Association through appear- ance on past conference programs , and through his valuable book The State Tax ...
Page 8
... present measure based upon the invested capital . This sketch of the development of the principles of the tax during the period of transition of the bill in the Senate is neces- sarily brief to come within the scope of this article . It ...
... present measure based upon the invested capital . This sketch of the development of the principles of the tax during the period of transition of the bill in the Senate is neces- sarily brief to come within the scope of this article . It ...
Page 13
... present year have fully shared in whatever seeming financial gains the war has brought , and who cannot be effectively reached through income and excess profits taxes . The necessity of greatly increasing con- sumption taxes has ...
... present year have fully shared in whatever seeming financial gains the war has brought , and who cannot be effectively reached through income and excess profits taxes . The necessity of greatly increasing con- sumption taxes has ...
Page 14
... present year , but under existing legislation it will cease at the end of the year . It will be convenient at that time to have the increased taxes on tobacco and sugar and taxes on coffee , tea , and cocoa to take its place . That ...
... present year , but under existing legislation it will cease at the end of the year . It will be convenient at that time to have the increased taxes on tobacco and sugar and taxes on coffee , tea , and cocoa to take its place . That ...
Page 15
... present the subject in an order which would appeal to one about to make a return , referring to appropriate sections ... present law . The important departure is in expressly including the salary of the president of the United States ...
... present the subject in an order which would appeal to one about to make a return , referring to appropriate sections ... present law . The important departure is in expressly including the salary of the president of the United States ...
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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