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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 ...
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 ...
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 |
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