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Page 152
... follows : ( 1 ) The class of gross income to be designated as " allocable in- come " shall include the following : ( a ) Rents and royalties from immovable or corporeal. tion not having any office or place of business in the State of ...
... follows : ( 1 ) The class of gross income to be designated as " allocable in- come " shall include the following : ( a ) Rents and royalties from immovable or corporeal. tion not having any office or place of business in the State of ...
Page 164
... follows : " In so far as this Act affects the amount of tax due by any taxpayer , it shall apply only to taxable years end- ing on or after September 1 , 1940 ; and it shall not be construed to waive any tax , interest , or penalty due ...
... follows : " In so far as this Act affects the amount of tax due by any taxpayer , it shall apply only to taxable years end- ing on or after September 1 , 1940 ; and it shall not be construed to waive any tax , interest , or penalty due ...
Page 818
... follows ' , incorporated word for word the entire 1934 act , adding two paragraphs , Nos . 5 and 6 , to Section 2 . It therefore follows that all the rights and remedies granted by the 1934 act to a taxpayer for the recovery of any il ...
... follows ' , incorporated word for word the entire 1934 act , adding two paragraphs , Nos . 5 and 6 , to Section 2 . It therefore follows that all the rights and remedies granted by the 1934 act to a taxpayer for the recovery of any il ...
Contents
ΤΟ | xii |
Procedure by Henry G McMahon Dean of the Law School Louisiana | xvi |
Chap Page | xxiv |
Copyright | |
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added allowed amendment amount annual application assessment authority bank basis capital carrying cense cent Chapter charged collected Collector of Revenue computing Constitution Construction and application contract corporation court dealer deduction determining distribution dollars effective engaged Ex.Sess exempt expenses Federal Law filed follows foreign gain gross income History and Source imposed income tax individual interest Law Acts Legislature less levied liable license tax loss Louisiana manufacturer means month motor municipal Notes of Decisions occupational Op.Atty operating Orleans paid parish payment peddler period person prior provisions purchase receipts received reference regulations respect retail securities selling separate soft drinks sold Source of Law statute tax imposed taxable taxation taxpayer term thereof tion trade trust United vehicles wholesale