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Page 29
... contract the lessee took ti- tle to machinery when monthly rentals equaled stipulated purchase price , Col- lector's ... contract shall not be included in gross income and shall be exempt from taxation under this Chapter ; but if such ...
... contract the lessee took ti- tle to machinery when monthly rentals equaled stipulated purchase price , Col- lector's ... contract shall not be included in gross income and shall be exempt from taxation under this Chapter ; but if such ...
Page 32
... contract between January 1 , 1934 , and December 31 , 1939 . In the case of a transfer for a valuable consideration , by assignment or otherwise , of an endowment or annuity contract , or any interest therein , only the actual value of ...
... contract between January 1 , 1934 , and December 31 , 1939 . In the case of a transfer for a valuable consideration , by assignment or otherwise , of an endowment or annuity contract , or any interest therein , only the actual value of ...
Page 309
... contract with the fed- eral government , was not exempt from payment of the occupational license tax imposed by Acts 1934 , 3rd Ex.Sess . , No. 15 , § 24. Op.Atty . Gen.1936-38 , p . 1195 . § 378. Contractors on cost - plus basis Every ...
... contract with the fed- eral government , was not exempt from payment of the occupational license tax imposed by Acts 1934 , 3rd Ex.Sess . , No. 15 , § 24. Op.Atty . Gen.1936-38 , p . 1195 . § 378. Contractors on cost - plus basis Every ...
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