The Taxation of Corporations in New York: With Forms, and an Appendix Containing the Provision of the Federal Income Tax Law Affecting CorporationsBaker, Voorhis & Company, 1914 - 596ÆäÀÌÁö |
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... Feitner , 166 N. Y. 130 ( 1901 ) and other cases cited infra . ( Chapter VI . ) -- Deposits . Since the enactment of Laws of 1857 , chapter 456 , section 4 , a savings bank cannot be taxed on the deposits due from it . People ex rel ...
... Feitner , 166 N. Y. 130 ( 1901 ) and other cases cited infra . ( Chapter VI . ) -- Deposits . Since the enactment of Laws of 1857 , chapter 456 , section 4 , a savings bank cannot be taxed on the deposits due from it . People ex rel ...
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... Feitner , 78 App . Div . 313 ( 1903 ) . But since the passage of that law the franchises of public service corporations are now included in the definition of real property . ( See chapter on Special Franchise Tax Law , Part II , infra ...
... Feitner , 78 App . Div . 313 ( 1903 ) . But since the passage of that law the franchises of public service corporations are now included in the definition of real property . ( See chapter on Special Franchise Tax Law , Part II , infra ...
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... a contract to supply electricity . People ex rel . Edison Co. v . Feitner , 99 App . Div . 274 ( 1904 ) ; aff'g 45 Misc . Rep . 12 . Where a corporation is the owner of real estate used PROPERTY OF CORPORATIONS SUBJECT TO TAXATION 15.
... a contract to supply electricity . People ex rel . Edison Co. v . Feitner , 99 App . Div . 274 ( 1904 ) ; aff'g 45 Misc . Rep . 12 . Where a corporation is the owner of real estate used PROPERTY OF CORPORATIONS SUBJECT TO TAXATION 15.
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... Feitner , 56 App . Div . 280 ; 167 N. Y. 1 . Corporate franchises.- Prior to the Special Franchise Tax Law ( ch . 712 , L. 1899 ) corporate franchises were not assessable as personalty or realty . People ex rel . Coney Is . & Brooklyn ...
... Feitner , 56 App . Div . 280 ; 167 N. Y. 1 . Corporate franchises.- Prior to the Special Franchise Tax Law ( ch . 712 , L. 1899 ) corporate franchises were not assessable as personalty or realty . People ex rel . Coney Is . & Brooklyn ...
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... Feitner , 32 Misc . 84 ( 1900 ) , the Court at Special Term held that personal prop- erty temporarily outside the state on the second Monday of January was taxable if it could be proved that it had once been within the state . This case ...
... Feitner , 32 Misc . 84 ( 1900 ) , the Court at Special Term held that personal prop- erty temporarily outside the state on the second Monday of January was taxable if it could be proved that it had once been within the state . This case ...
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accrued aff'd amended by ch application ascertained assessed valuation assessment roll assessors assets bank Barker Board of Tax bonds borough capital stock cent centum certificate Chapter claimed collection Com'rs company or association comptroller Consult separate indices county treasurer coupons debtor deducted depreciation determination dividends ex rel exemption Feitner fiduciary filed foreign corporation Form former sec gross earnings gross income indebtedness insurance companies Internal Revenue invested issued joint-stock companies liable list return ment Misc mortgages net income normal tax notice October 31 organized owner par value payable payment personal property petition petitioner premiums proceedings purpose railroad real estate relator's Source special franchise tax statement statute Supervisors supra tangible property Tax Comm'rs tax commissioners tax district Tax Law taxable taxation taxes and assessments thereof tion withholding agent writ of certiorari York
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431 ÆäÀÌÁö - ... a reasonable allowance for depreciation by use, wear and tear of property, if any...
110 ÆäÀÌÁö - The court may, upon the trial, or at any other stage of the action, before or after judgment, in furtherance of justice, and on such terms as...
126 ÆäÀÌÁö - ... constitute a part of the proceedings upon which the determination of the court shall be made. The court may reverse or affirm, wholly or partly, or may modify the decision brought up for review.
382 ÆäÀÌÁö - ... (c) Guardians, trustees, executors, administrators, receivers, conservators, and all persons, corporations, or associations acting in any fiduciary capacity, shall make and render a return of the income of the person, trust, or estate for whom or which they act, and be subject to all the provisions of this title which apply to individuals.
440 ÆäÀÌÁö - ... shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof...
500 ÆäÀÌÁö - ... life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such year.
122 ÆäÀÌÁö - If, upon the hearing, it shall appear to the court that testimony is necessary for the proper disposition of the matter, it may take evidence or appoint a referee to take such evidence as it may direct and report the same to the court with his findings of fact and conclusions of law, which shall constitute a part of the proceedings upon which the determination of the court shall be made.
331 ÆäÀÌÁö - That he is the petitioner herein; that he has read the foregoing petition and knows the contents thereof, and' that the same is true of his own knowledge, except as to the matters therein stated to be alleged on information and belief, and as to those matters he believes it to be true.
447 ÆäÀÌÁö - ... to the collector of the district in which its principal place of business is located, or, if it has no principal place of business in the United States, to the collector at Baltimore, Maryland.
402 ÆäÀÌÁö - ... employers, and all officers and employees of the United States having the control, receipt, custody, disposal, or payment of interest, rent, salaries, wages, premiums, annuities...