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Page 14
... Income tax An income tax is not a direct tax , and hence need not be apportioned . Spring- er v . U. S. , Ill.1880 , 102 U.S. 586 , 26 L. Ed . 253. See , also , Clark v . Sickel , C.C. Pa.1871 , Fed . Cas.No.2,862 ; Smedberg v . Bentley ...
... Income tax An income tax is not a direct tax , and hence need not be apportioned . Spring- er v . U. S. , Ill.1880 , 102 U.S. 586 , 26 L. Ed . 253. See , also , Clark v . Sickel , C.C. Pa.1871 , Fed . Cas.No.2,862 ; Smedberg v . Bentley ...
Page 18
Louisiana. ana income tax on only the pro rata part of his salary , and his personal ex- emption and credit for dependents should be pro rated according to the same ratio . Op.Atty.Gen.1940-42 , p . 4155 . One whose military service had ...
Louisiana. ana income tax on only the pro rata part of his salary , and his personal ex- emption and credit for dependents should be pro rated according to the same ratio . Op.Atty.Gen.1940-42 , p . 4155 . One whose military service had ...
Page 49
... tax paid to the state under Wisconsin Privilege Dividend Tax Law , Laws Wis.1935 , c . 505 , § 3 , in com- puting federal income tax , under Reve- nue Act 1934 , § 23 ( d ) , allowing deduction of taxes imposed upon a shareholder which ...
... tax paid to the state under Wisconsin Privilege Dividend Tax Law , Laws Wis.1935 , c . 505 , § 3 , in com- puting federal income tax , under Reve- nue Act 1934 , § 23 ( d ) , allowing deduction of taxes imposed upon a shareholder which ...
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