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Page 28
... prior to 1940 amendment [ now R.S.47 : 48 . See His- tory and Source of Law under R.S. 47:42 ] . J. W. Smither , Mrs. J. W. Smith- er v . Collector of Revenue , B.T.A. Dock- et Nos . 314 , 315 , Dec. 14 , 1948 . Federal receiver for New ...
... prior to 1940 amendment [ now R.S.47 : 48 . See His- tory and Source of Law under R.S. 47:42 ] . J. W. Smither , Mrs. J. W. Smith- er v . Collector of Revenue , B.T.A. Dock- et Nos . 314 , 315 , Dec. 14 , 1948 . Federal receiver for New ...
Page 41
... prior tax , or delinquency amount , to the extent of the amount of the recovery exclusion with respect to such debt ... prior taxable year . ( 2 ) " Prior tax " means a tax on account of which a deduction or credit was allowed for a ...
... prior tax , or delinquency amount , to the extent of the amount of the recovery exclusion with respect to such debt ... prior taxable year . ( 2 ) " Prior tax " means a tax on account of which a deduction or credit was allowed for a ...
Page 332
... prior laws 3 Collection and enforcement 21 Commerce clause , validity , prior laws 4 Construction and application 8 Corporations 10 Due process , validity , prior laws 5 Equal protection , validity , prior laws 6 Healing arts 18 ...
... prior laws 3 Collection and enforcement 21 Commerce clause , validity , prior laws 4 Construction and application 8 Corporations 10 Due process , validity , prior laws 5 Equal protection , validity , prior laws 6 Healing arts 18 ...
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