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Page 63
... dividends have been earned within the State of Louisiana and taxed under this Act " . These were the only changes ... dividends to parent corporation in 1943 and evidence sustained finding that divi- dends were paid from surplus accumu ...
... dividends have been earned within the State of Louisiana and taxed under this Act " . These were the only changes ... dividends to parent corporation in 1943 and evidence sustained finding that divi- dends were paid from surplus accumu ...
Page 126
... Dividends 2 Rules and regulations 5 Source of distribution 3 1. Construction and application Where taxpayer received dividend in 1943 which was paid from corporate surplus accumulated prior to December 31 , 1933 , such dividend was ...
... Dividends 2 Rules and regulations 5 Source of distribution 3 1. Construction and application Where taxpayer received dividend in 1943 which was paid from corporate surplus accumulated prior to December 31 , 1933 , such dividend was ...
Page 127
... dividends payable in notes of corporation dated February , 1937 payable 5 years after date bearing interest at 5 % and subject to a reduction in payment upon 30 days written notice , the notes were an obliga- tion of the corporation and ...
... dividends payable in notes of corporation dated February , 1937 payable 5 years after date bearing interest at 5 % and subject to a reduction in payment upon 30 days written notice , the notes were an obliga- tion of the 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