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 - 596페이지 |
도서 본문에서
98개의 결과 중 1 - 5개
22 페이지
... dividend resides . ( Sec . 11 of present and former Tax Law . ) Source : R. S. pt . 1 , ch . 13 , title II , sec . 6. ) The reference in the statute to the taxation of toll bridge companies applies to assessments on personal estate only ...
... dividend resides . ( Sec . 11 of present and former Tax Law . ) Source : R. S. pt . 1 , ch . 13 , title II , sec . 6. ) The reference in the statute to the taxation of toll bridge companies applies to assessments on personal estate only ...
30 페이지
... dividends are to be considered in assessing capital stock in the absence of other proof . - When it ap- peared from the statement of a corporation to the commis- sioners of taxes that the earnings of the corporation enabled it to pay ...
... dividends are to be considered in assessing capital stock in the absence of other proof . - When it ap- peared from the statement of a corporation to the commis- sioners of taxes that the earnings of the corporation enabled it to pay ...
31 페이지
... dividends , evidence may be introduced to rebut this presumption . People ex rel . Manhattan R'y Co. v . Barker , 165 N. Y. 305 ( 1901 ) . Surplus profits or reserve funds exceeding ten per cent.— A deduction of ten per cent . of the ...
... dividends , evidence may be introduced to rebut this presumption . People ex rel . Manhattan R'y Co. v . Barker , 165 N. Y. 305 ( 1901 ) . Surplus profits or reserve funds exceeding ten per cent.— A deduction of ten per cent . of the ...
37 페이지
... dividends , in the absence of any explanation of this discrepancy , and on the basis of statements filed with them for previous years , show- ing a surplus , the commissioners were justified in assuming that the corporation's capital ...
... dividends , in the absence of any explanation of this discrepancy , and on the basis of statements filed with them for previous years , show- ing a surplus , the commissioners were justified in assuming that the corporation's capital ...
38 페이지
... dividend out of earnings in bank but not " surplus earnings , " it was erroneous on the part of the com- missioners to disregard the indebtedness and assume that the company's capital was unimpaired . People ex rel . Sicilian As- phalt ...
... dividend out of earnings in bank but not " surplus earnings , " it was erroneous on the part of the com- missioners to disregard the indebtedness and assume that the company's capital was unimpaired . People ex rel . Sicilian As- phalt ...
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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
인기 인용구
431 페이지 - ... a reasonable allowance for depreciation by use, wear and tear of property, if any...
110 페이지 - 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 페이지 - ... 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 페이지 - ... (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 페이지 - ... 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 페이지 - ... 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 페이지 - 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 페이지 - 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 페이지 - ... 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 페이지 - ... 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...