The Bulletin of the National Tax Association, Volume 4The Association, 1919 |
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Results 1-5 of 75
Page 3
... . 1055. p . 133 . * UNIT " RULE Wells Fargo & Co. v . Nevada , 248 U. S. 165 . p . 107 . Union Tank Line Co. v . Wright , 249 U. S. 275. p . 215 . VALUE AND VALUATION METHODS People v . C. L. S. CLASSIFIED TABLE OF CASES.
... . 1055. p . 133 . * UNIT " RULE Wells Fargo & Co. v . Nevada , 248 U. S. 165 . p . 107 . Union Tank Line Co. v . Wright , 249 U. S. 275. p . 215 . VALUE AND VALUATION METHODS People v . C. L. S. CLASSIFIED TABLE OF CASES.
Page 10
... rules were laid down in the statute : ( 1 ) The invested capital should be aver- aged monthly . ( 2 ) It should not include capital in- vested in any assets the income from which was not subject to the tax . " Dividends on the stock of ...
... rules were laid down in the statute : ( 1 ) The invested capital should be aver- aged monthly . ( 2 ) It should not include capital in- vested in any assets the income from which was not subject to the tax . " Dividends on the stock of ...
Page 16
... 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 " is defined as any distri- bution made by a corporation out of its ...
... 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 " is defined as any distri- bution made by a corporation out of its ...
Page 23
... rules on taxation . The leading sections read as follows : ... " Section 2 . All taxes shall be uniform on all property . The value of each subject for taxa- tion shall be so fixed in money that every person and corporation shall pay in ...
... rules on taxation . The leading sections read as follows : ... " Section 2 . All taxes shall be uniform on all property . The value of each subject for taxa- tion shall be so fixed in money that every person and corporation shall pay in ...
Page 24
... rule it would be unconstitutional to exempt money and credits , but according to the proposed amendment these items might be freed from taxation . Another section provides that the right to tax corporations shall not be sus- pended or ...
... rule it would be unconstitutional to exempt money and credits , but according to the proposed amendment these items might be freed from taxation . Another section provides that the right to tax corporations shall not be sus- pended or ...
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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