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Page 28
... April 12 , 1949 . Where taxpayer received dividend in 1943 which was paid from corporate surplus accumulated prior to December 31 , 1933 such dividend was subject to taxation under R.S.47 : 159 as it existed prior to the 1946 amendment ...
... April 12 , 1949 . Where taxpayer received dividend in 1943 which was paid from corporate surplus accumulated prior to December 31 , 1933 such dividend was subject to taxation under R.S.47 : 159 as it existed prior to the 1946 amendment ...
Page 126
... April 12 , 1949 . A tax upon receipt of income which was earned and due before the enact- ment of the taxing statute does not of- fend due process as a tax upon capital . Frost - Whited Investment Co. , Inc. Collector of Revenue ...
... April 12 , 1949 . A tax upon receipt of income which was earned and due before the enact- ment of the taxing statute does not of- fend due process as a tax upon capital . Frost - Whited Investment Co. , Inc. Collector of Revenue ...
Page 127
... April 12 , 1949 . Dividends paid by subsidiary corpora- tion to parent corporation in 1943 from surplus accumulated prior to December 31 , 1933 were subject to taxation under Acts 1934 , No. 21 , § 32 [ now R.S. 47 : 159 ] . Frost ...
... April 12 , 1949 . Dividends paid by subsidiary corpora- tion to parent corporation in 1943 from surplus accumulated prior to December 31 , 1933 were subject to taxation under Acts 1934 , No. 21 , § 32 [ now R.S. 47 : 159 ] . Frost ...
Contents
ΤΟ | xii |
Research Louisiana State Law Institute | xviii |
Chap Page | xxiv |
Copyright | |
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1934 amendment 2nd Ex.Sess allowed annual license April 12 assessment authority B.T.A. Docket basis cense tax cent centum Chapter collected Collector of Revenue computing Constitution Construction and application court dealer December 31 dividends dollars engaged exempt federal income tax Federal Law fees filed foreign corporations franchise tax gain or loss gross annual gross income gross sales History and Source horsepower impose a license interest L.Ed La.Ann Law Acts Law Review Commentaries Law under R.S. Legislature liable Louisiana luxury tax manufacturer ment motor vehicles municipal net income Notes of Decisions occupational license tax Op.Atty operated Orleans owner paid parish payment peddler prior laws provided as follows purchase purpose refund registration retail S.Ct sales tax selling semi-trailers Sess soft drinks sold Source of Law statute tangible personal property tax imposed tax levied taxable taxation taxpayer thereof tion trucks wholesale