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Page 111
Louisiana. § 139. Adjusted basis for determining gain or loss The adjusted basis for determining the gain or loss from the sale or other disposition of property , whenever acquired , shall be the basis determined under R.S. 47 : 140 ...
Louisiana. § 139. Adjusted basis for determining gain or loss The adjusted basis for determining the gain or loss from the sale or other disposition of property , whenever acquired , shall be the basis determined under R.S. 47 : 140 ...
Page 119
... determining gain shall be such fair market value . In determining the fair market value of stock in a corporation , as of January 1 , 1934 , due regard shall be given to the fair market value of the assets of the corporation as of that ...
... determining gain shall be such fair market value . In determining the fair market value of stock in a corporation , as of January 1 , 1934 , due regard shall be given to the fair market value of the assets of the corporation as of that ...
Page 368
... determining the amount of the annual license . license for the following year on such business shall be based upon the higher amount when calculated on the gross re- ceipts , gross sales , gross premiums , gross fees and / or gross ...
... determining the amount of the annual license . license for the following year on such business shall be based upon the higher amount when calculated on the gross re- ceipts , gross sales , gross premiums , gross fees and / or gross ...
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