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Page 120
... respect of the property shall in all cases be made : ( 1 ) For expenditures , receipts , losses , or other items , properly chargeable to capital account , including taxes and other carrying charges on unimproved and unproductive real ...
... respect of the property shall in all cases be made : ( 1 ) For expenditures , receipts , losses , or other items , properly chargeable to capital account , including taxes and other carrying charges on unimproved and unproductive real ...
Page 166
... respect of the tax ( including interest , additional amounts , and additions to the tax provided by law ) imposed upon the taxpayer by this Chapter , or the liability , at law or in equity , of a fiduciary in respect of a payment of any ...
... respect of the tax ( including interest , additional amounts , and additions to the tax provided by law ) imposed upon the taxpayer by this Chapter , or the liability , at law or in equity , of a fiduciary in respect of a payment of any ...
Page 167
... respect thereof has been begun against the tax- payer or last preceding transferee , re- spectively , then the period of limitation for assessment of the liability of the transferee shall expire one year after the return of execution in ...
... respect thereof has been begun against the tax- payer or last preceding transferee , re- spectively , then the period of limitation for assessment of the liability of the transferee shall expire one year after the return of execution in ...
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