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
61개의 결과 중 1 - 5개
6 페이지
... indebtedness are taxable at their actual value . People ex rel . Trowbridge v . Commissioners of Taxes , 4 Hun , 595 ( 1875 ) ; affirmed 62 N. Y. 630 . Part Personal Property of a domestic mutual life insurance company . The personal ...
... indebtedness are taxable at their actual value . People ex rel . Trowbridge v . Commissioners of Taxes , 4 Hun , 595 ( 1875 ) ; affirmed 62 N. Y. 630 . Part Personal Property of a domestic mutual life insurance company . The personal ...
29 페이지
... indebtedness exceeds assets capital stock should not be assessed . In assessing the capital stock of a corporation the actual value of the stock is the basis , and where it is of no value , because of its indebtedness , it should not be ...
... indebtedness exceeds assets capital stock should not be assessed . In assessing the capital stock of a corporation the actual value of the stock is the basis , and where it is of no value , because of its indebtedness , it should not be ...
30 페이지
... indebtedness , to declare a dividend on its stock and still have a surplus , it was proper to assume that the capital stock remained unimpaired , and that there were surplus assets sufficient to pay outstanding indebtedness . Peo- ple ...
... indebtedness , to declare a dividend on its stock and still have a surplus , it was proper to assume that the capital stock remained unimpaired , and that there were surplus assets sufficient to pay outstanding indebtedness . Peo- ple ...
34 페이지
... indebtedness , the value of the capital stock is as- certained by adding together the real estate and personal prop- erty and deducting therefrom the sum of the indebtedness and the assessed value of the real estate . People ex rel ...
... indebtedness , the value of the capital stock is as- certained by adding together the real estate and personal prop- erty and deducting therefrom the sum of the indebtedness and the assessed value of the real estate . People ex rel ...
37 페이지
... indebtedness must be clearly and distinctly shown . That some confusion exists in the decisions as to the deduction of indebtedness , is largely due to the assessors , in some cases , valuing the capital stock of the corporation apart ...
... indebtedness must be clearly and distinctly shown . That some confusion exists in the decisions as to the deduction of indebtedness , is largely due to the assessors , in some cases , valuing the capital stock of the corporation apart ...
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자주 나오는 단어 및 구문
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...