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Page 59
... expenses 3 Regulations 10 Salaries or other compensation 8 Tax payments as business expense 9 See , also , Notes of Decisions under 26 U.S.C.A. § 23 . 1. In general A taxpayer , who keeps his books on accrual basis , in computing income ...
... expenses 3 Regulations 10 Salaries or other compensation 8 Tax payments as business expense 9 See , also , Notes of Decisions under 26 U.S.C.A. § 23 . 1. In general A taxpayer , who keeps his books on accrual basis , in computing income ...
Page 61
... expenses Although taxpayers kept no record of business entertainment expenses but their testimony was uncontradicted and to the effect that it was necessary in car- rying on their business , Board could not Note 8 F. Strauss , C ...
... expenses Although taxpayers kept no record of business entertainment expenses but their testimony was uncontradicted and to the effect that it was necessary in car- rying on their business , Board could not Note 8 F. Strauss , C ...
Page 148
... Expenses incurred " means all expenses shown on the annual statement approved by the National Convention of Insurance Com- missioners , and shall be computed as follows : To all expenses paid during the taxable year , add expenses ...
... Expenses incurred " means all expenses shown on the annual statement approved by the National Convention of Insurance Com- missioners , and shall be computed as follows : To all expenses paid during the taxable year , add expenses ...
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