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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 |
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