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Page 123
... reference to percentage depletion . This Sub - section shall not be construed as granting a new election to any ... reference in Subsection C of this section to " Section 55 " is an apparent error . The reference in the source stat- ute ...
... reference to percentage depletion . This Sub - section shall not be construed as granting a new election to any ... reference in Subsection C of this section to " Section 55 " is an apparent error . The reference in the source stat- ute ...
Page 152
... reference to " Section 34 " for a previous reference to " Section 35 " . Acts 1934 , 2nd Ex.Sess . , No. 7 , § 32 , provided as follows : " Foreign corpora- tions shall not be allowed any credits against the tax for any taxes paid on ...
... reference to " Section 34 " for a previous reference to " Section 35 " . Acts 1934 , 2nd Ex.Sess . , No. 7 , § 32 , provided as follows : " Foreign corpora- tions shall not be allowed any credits against the tax for any taxes paid on ...
Page 343
... reference to " R.S. 46 : 372 and 46 : 373 " . Also , the present reference to " R.S. 29 : 431 " was substituted for a previous reference to " R.S. 29 : 891 " . The 1950 amendment added the fol- lowing to the list of professions and busi ...
... reference to " R.S. 46 : 372 and 46 : 373 " . Also , the present reference to " R.S. 29 : 431 " was substituted for a previous reference to " R.S. 29 : 891 " . The 1950 amendment added the fol- lowing to the list of professions and busi ...
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