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Page 49
... trust and a Boston trust com- pany whereby the latter , as trustee , paid the taxes , where trust was under no ob- ligation to pay taxes and did not file an agreement with respect thereto pursuant to G.L.Mass.1921 , c . 62 , § 1 ...
... trust and a Boston trust com- pany whereby the latter , as trustee , paid the taxes , where trust was under no ob- ligation to pay taxes and did not file an agreement with respect thereto pursuant to G.L.Mass.1921 , c . 62 , § 1 ...
Page 137
... trust including : ( 1 ) Income accumulated in trust for the benefit of unborn or un- ascertained person or persons with contingent interests , and incomes accumulated or held for future distribution under the terms of will or trust ...
... trust including : ( 1 ) Income accumulated in trust for the benefit of unborn or un- ascertained person or persons with contingent interests , and incomes accumulated or held for future distribution under the terms of will or trust ...
Page 140
... trust against net income For the purpose of the tax , the estate or trust shall be allowed the same personal exemption as is allowed to a single person under R.S. 47 : 79A ( 1 ) . Source : Acts 1934 , No. 21 , § 44 . History and Source ...
... trust against net income For the purpose of the tax , the estate or trust shall be allowed the same personal exemption as is allowed to a single person under R.S. 47 : 79A ( 1 ) . Source : Acts 1934 , No. 21 , § 44 . History and Source ...
Contents
ΤΟ | xii |
Research Louisiana State Law Institute | xviii |
Chap Page | xxiv |
Copyright | |
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1934 amendment 2nd Ex.Sess allowed amendment substituted annual license assessment authority B.T.A. Docket basis capital cense tax cent centum Chapter collected Collector of Revenue computing Constitution Construction and application court December 31 distribution dividends dollars exempt federal income tax Federal Law filed foreign corporations gain or loss gross annual receipts gross income gross sales History and Source impose a license income tax law interest L.Ed La.Ann Law Acts Law Review Commentaries Law under R.S. lease Legislature liable Louisiana luxury tax manufacturer ment merchandise municipal ness net income Notes of Decisions occupational license tax Op.Atty Orleans paid parish pay a license payment peddler place of business prior laws provisions purchase purpose received refund S.Ct sales tax selling semi-trailers Sess soft drinks sold Source of Law statute tangible personal property tax levied taxable taxation taxpayer thereof tion truck uncon