Corporate Taxation and Procedure in Pennsylvania, Τόμος 1

Act of June actual value allocation fractions Amendment appear applied apportionment appraisal assessed Attorney General's Opinion authorized capital stock bailment bank basis Board of Finance capital gains Capital Stock Tax Chapter Commonwealth computation Corporate Net Income Corporation Taxes Dauphin County Court deduction Department of Revenue Dist dividends domestic corporations earnings exempt assets expressly factors Federal Government filed Finance and Revenue Fiscal Code fiscal officers Foreign Bonus foreign corporation Foreign Franchise Tax gross receipts Hans Rees held Income Tax Act increase insurance companies intangible interest joint-stock associations lien limited partnerships Net Income Tax organized paid par value payment penalty Pennsylvania Pennsylvania Supreme Court period Petition for Resettlement Petition for Review poration prior profits question Railroad result rule selling price settlement situs statute stock valuation subsidiary Supreme Court tangible property tax liability tax reports taxation taxpayer tion transactions types valuation of capital wages and salaries