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Page 8
... basis for determining gain or loss . 140. Unadjusted basis ; in general . 141. Unadjusted basis ; inventories . 142. Unadjusted basis ; gifts after December 31 , 1933 . 143. Unadjusted basis ; transfer in trust after December 31 , 1933 ...
... basis for determining gain or loss . 140. Unadjusted basis ; in general . 141. Unadjusted basis ; inventories . 142. Unadjusted basis ; gifts after December 31 , 1933 . 143. Unadjusted basis ; transfer in trust after December 31 , 1933 ...
Page 119
Louisiana. § 154. Unadjusted basis ; partnership property If the property was acquired by a partnership , and the basis is not otherwise determined under any of the provisions of R.S. 47 : 141 through 47 : 153 , then the basis shall be ...
Louisiana. § 154. Unadjusted basis ; partnership property If the property was acquired by a partnership , and the basis is not otherwise determined under any of the provisions of R.S. 47 : 141 through 47 : 153 , then the basis shall be ...
Page 120
... basis for determining gain or loss from the sale or other disposition of property , proper ad- justment in respect ... basis . B. Substituted basis . Whenever it appears that a basis of proper- ty in the hands of the taxpayer is a ...
... basis for determining gain or loss from the sale or other disposition of property , proper ad- justment in respect ... basis . B. Substituted basis . Whenever it appears that a basis of proper- ty in the hands of the taxpayer is a ...
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