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Page 47
... computing net income . Id . Under R.S.47 : 76 , providing that in computing net income no deductions shall be allowed in respect of any amount otherwise allowable as a deduc- tion which is allocable to income wholly exempt to taxpayer ...
... computing net income . Id . Under R.S.47 : 76 , providing that in computing net income no deductions shall be allowed in respect of any amount otherwise allowable as a deduc- tion which is allocable to income wholly exempt to taxpayer ...
Page 49
... computing federal income tax , where burden of dividend tax was upon stockholders , so that the tax was not " imposed " upon the corporation . Id . That Wisconsin under its Privilege Dividend Tax Law , Laws Wis.1935 , c . 505 , § 3 ...
... computing federal income tax , where burden of dividend tax was upon stockholders , so that the tax was not " imposed " upon the corporation . Id . That Wisconsin under its Privilege Dividend Tax Law , Laws Wis.1935 , c . 505 , § 3 ...
Page 77
... computing net income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is allocable to income not subject to the tax imposed by this Chapter , and any amount otherwise allowable ...
... computing net income no deduction shall in any case be allowed in respect of any amount otherwise allowable as a deduction which is allocable to income not subject to the tax imposed by this Chapter , and any amount otherwise allowable ...
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