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Page 43
... charged off and allowed as a deduction that it is to be included in income when subsequently collected . Helvering v . State - Planters Bank & Trust Co. , C.C.A. 1942 , 130 F.2d 44 , 143 A.L.R. 333 . Where a debt has been charged off in ...
... charged off and allowed as a deduction that it is to be included in income when subsequently collected . Helvering v . State - Planters Bank & Trust Co. , C.C.A. 1942 , 130 F.2d 44 , 143 A.L.R. 333 . Where a debt has been charged off in ...
Page 53
... charged off six months before prescription would have run against it , no effort was made to renew or collect the judgment , and debtor ac- quired valuable real property before pre- scription had run and at about the time the debt was ...
... charged off six months before prescription would have run against it , no effort was made to renew or collect the judgment , and debtor ac- quired valuable real property before pre- scription had run and at about the time the debt was ...
Page 68
... charged to capital account returnable through depletion and depreciation as in the case of productive wells . ( 3 ) Where deductions for depreciation or depletion have been in- cluded in the past in expense or other accounts , either on ...
... charged to capital account returnable through depletion and depreciation as in the case of productive wells . ( 3 ) Where deductions for depreciation or depletion have been in- cluded in the past in expense or other accounts , either on ...
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