The Bulletin of the National Tax Association, Volume 4The Association, 1919 |
From inside the book
Results 1-5 of 100
Page 7
... taxable corporations or partnerships was declared exempt . It was also proposed in effect to increase the rate by an additional eight per cent , making a total of sixteen per cent on all income in excess of the sum of $ 5,000 plus eight ...
... taxable corporations or partnerships was declared exempt . It was also proposed in effect to increase the rate by an additional eight per cent , making a total of sixteen per cent on all income in excess of the sum of $ 5,000 plus eight ...
Page 8
... taxable year was not to be in- cluded as capital employed during such year . In the next draft of the bill no defi- nition of invested capital appeared , the re- port of the Finance Committee explaining that , since that draft proposed ...
... taxable year was not to be in- cluded as capital employed during such year . In the next draft of the bill no defi- nition of invested capital appeared , the re- port of the Finance Committee explaining that , since that draft proposed ...
Page 9
... taxable income as are the graduated income tax rates on individuals , but on the relation of the business income to the invested capital ; since graduated rates applied to the absolute amount of in- come would bear unfairly on the ...
... taxable income as are the graduated income tax rates on individuals , but on the relation of the business income to the invested capital ; since graduated rates applied to the absolute amount of in- come would bear unfairly on the ...
Page 10
... taxable year after deducting not less than seven per cent nor more than nine per cent of the invested capital ( plus a specific sum of $ 3,000 , allowed to corporations , or $ 6,000 , allowed to partnerships and indi- viduals ) at ...
... taxable year after deducting not less than seven per cent nor more than nine per cent of the invested capital ( plus a specific sum of $ 3,000 , allowed to corporations , or $ 6,000 , allowed to partnerships and indi- viduals ) at ...
Page 12
... taxed articles , particularly of liquors , due to the lack of raw materials resulting from the interruption of com- merce . The failure to fully develop con- sumption taxes in the United States on the other hand was due mainly to lack ...
... taxed articles , particularly of liquors , due to the lack of raw materials resulting from the interruption of com- merce . The failure to fully develop con- sumption taxes in the United States on the other hand was due mainly to lack ...
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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