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Page 124
... distribution . For the purpose of this Chapter every distribution is made out of earnings or profits to the extent thereof , and from the most recent accumulated earnings or profits . C. Distribution in liquidation . Amounts distributed ...
... distribution . For the purpose of this Chapter every distribution is made out of earnings or profits to the extent thereof , and from the most recent accumulated earnings or profits . C. Distribution in liquidation . Amounts distributed ...
Page 125
... distribution and can- cellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend , the amount so distributed in redemption or cancellation of the stock , to the extent that it repre ...
... distribution and can- cellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend , the amount so distributed in redemption or cancellation of the stock , to the extent that it repre ...
Page 171
... distribution or for storage to be used or consumed in this state . " Dealer " is further defined to mean : ( a ) every person , who imports , or causes to be imported , tangible personal property from any state or foreign country for ...
... distribution or for storage to be used or consumed in this state . " Dealer " is further defined to mean : ( a ) every person , who imports , or causes to be imported , tangible personal property from any state or foreign country for ...
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