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Page 445
... corporations Realty corporation organized for prof- it was subject to franchise tax , notwith- standing that entire income of realty corporation was devoted exclusively to eleemosynary corporation pursuant to plan calling for eventual ...
... corporations Realty corporation organized for prof- it was subject to franchise tax , notwith- standing that entire income of realty corporation was devoted exclusively to eleemosynary corporation pursuant to plan calling for eventual ...
Page 462
... corporation uses any borrowed or additional capital , such borrowed or additional capital must be added to the other capital in order to form basis for computing the tax . State v . Union Bldg . Corporation , 1936 , 185 La . 598 , 170 ...
... corporation uses any borrowed or additional capital , such borrowed or additional capital must be added to the other capital in order to form basis for computing the tax . State v . Union Bldg . Corporation , 1936 , 185 La . 598 , 170 ...
Page 464
... corporations Exaction of franchise tax from realty corporation whose income was devoted exclusively to eleemosynary corporation pursuant to plan by which city of New Orleans was eventually to acquire all stock of realty corporation and ...
... corporations Exaction of franchise tax from realty corporation whose income was devoted exclusively to eleemosynary corporation pursuant to plan by which city of New Orleans was eventually to acquire all stock of realty corporation and ...
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