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" Including those assessed against local benefits of a kind tending to Increase the value of the property assessed... "
Reports of the U.S. Board of Tax Appeals - Σελίδα 230
των United States. Board of Tax Appeals - 1930
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Laws of the State of New York, Τόμος 1

New York (State) - 1935 - 1272 σελίδες
...imposed, ducuble< first, by the authority of the United States, or of any of its possessions, or, second, by the authority of any state, or territory, or any...tending to increase the value of the property assessed, or, third, by the authority of any foreign government. § 2. Paragraph numbered five of such section,...

Cases Decided in the Court of Claims of the United States, Τόμος 63

United States. Court of Claims - 1928 - 760 σελίδες
...the amount of income, war-profits and excess-profits taxes allowed as a credit under section 222; or (c) by the authority of any State or Territory, or...tending to increase the value of the property assessed ; or (d) in the case of a citizen or resident of the United States, by the authority of any foreign...

Official Gazette, Τόμος 82,Τεύχη 30-32

Philippines - 1986 - 492 σελίδες
...subsection (relating to credits for taxes of foreign countries) ; (C) Estate and gift taxes; (D) Taxes assessed against local benefits of a kind tending to increase the value of the property assessed; and (E) Electric energy consumption tax imposed by Batas Pambansa Big. 36. (2) Limitations on deductions....

State Finances, Τόμος 3,Τεύχος 6

New York (State). Comptroller's Office - 1919 - 24 σελίδες
...possessions, (2) by authority of any state or territory, or municipality • or taxing subdivision thereof, not including 'those assessed against local benefits...tending to increase the value of the property assessed, and (3) by authority of any foreign government. (Section 360, subdivision 3) (i) In general, in the...

Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 σελίδες
...the amount of income, war-profits and excessprofits taxes allowed as a credit under section 238; or (c) by the authority of any State or Territory', or any county, school district, municipal'ty, or other taxing subdivision of any State or Territory, not including those assessed against...

Auditing Theory and Practice

Robert Hiester Montgomery - 1927 - 880 σελίδες
...company had been examined, the fraud would have been discovered. SPECIAL ASSESSMENTS. — Assessments of a kind tending to increase the value of the property assessed should be capitalized. When the proceeds are used to finance transitory services, such as lighting,...

Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 σελίδες
...the amount of income, war-profits and excess-profits taxes allowed as a credit under section 222; or (c) by the authority of any State or Territory, or...tending to increase the value of the property assessed; or (d) in the case of a citizen or resident of the United States, by the authority of any foreign country,...

United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 σελίδες
...income, war profits and excess-profits taxes allowed as a credit under Section 222 (par. 107-113) ; or (c) by the authority of any State or Territory, or...tending to increase the value of the property assessed; or (d) in the case of a citizen or resident of the United States, by the authority of any foreign country,...

Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 σελίδες
...year imposed, first, by the authority of the United States, or of any of its possessions, or, second, by the authority of any state, or territory, or any...tending to increase the value of the property assessed, or, third, by the authority of any foreign government. 4. Losses sustained during the taxable year...

Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 σελίδες
...authority of any possessions of the United States except income, war profits and excess-profits taxes, (c) by the authority of any State or Territory, or...municipality, or other taxing subdivision of any State or Terries Reg. .'« Rev., Art. 145. 64 See Note No. 167 at the end of this chapter for statement of the...




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