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" States); (3) estate, inheritance, legacy, succession and gift taxes; and (4) taxes assessed against local benefits of a kind tending to increase the value of the property assessed... "
Taxation of Corporations and Personal Income in New York - Էջ 608
Henry Montefiore Powell - 1919 - 400 էջ
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the United States Court of Claims, Հատոր 63

United States. Court of Claims - 1928
...municipality, or other taxing subdivision of any State or Territory, not including those assessed against local benefits of a kind tending to increase the value of the property assessed ; or (d) in the case of a citizen or resident of the United States, by the authority of any foreign...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Annual Report of the Attorney General of the State of New York

New York (State). Attorney General's Office - 1921
...provision satisfies me that these assessments should be regarded as being " assessed against local benefits of a kind tending to increase the value of the property assessed " within the second exception under subdivision 3 of section 360 of the Tax Law. The phraseology of...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Income Tax Procedure

Robert Hiester Montgomery - 1920
...or may not be deductible. — Taxes which may not be deducted include "those assessed against local benefits of a kind tending to increase the value of the property assessed."22 The provision which broadens the deduction so as to include assessments which do not increase...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 30 էջ
...foreign country (except income, war profits and excess profits taxes and those assessed against local benefits of a kind tending to increase the value of the property assessed) upon property or business, are allowed only if and to the extent that such deductions are connected...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Acts of the General Assembly of the State of Alabama

Alabama - 1919
...other taxing sub-division of any State or territory, but not including those assessed against local benefits of a kind tending to increase the value of the property assessed ; or in the case of a non-resident individual or foreign corporation, taxes paid or accrued within...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The State Department Reports of the State of New ..., Հատոր 20,Թողարկում 115-120

New York (State), Joseph Albert Lawson, William Van Rensselaer Erving, Joseph H. Wilson - 1919
...territory, or municipality or taxing subdivision thereof, not including those assessed against local benefits of a kind tending to increase the value of the property assessed, and (3) by authority of any foreign government. § 360, subd. 3. (i) In general, in the case of mines,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Manual for the Oil and Gas Industry Under the Revenue Act of 1918

United States. Internal Revenue Service - 1919 - 136 էջ
...war-profits, and excess-profits taxes), State, and local taxes (except taxes assessed against local benefits of a kind tending to increase the value of the property assessed), and taxo,s imposed by possessions of the United Stales or by foreign countries (except the amount of...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 32 էջ
...county, school district, municipality or other taxing subdivision, not including those against local benefits of a kind tending to increase the value of the property; or in case of a citizen or resident, by authority of any foreign country, except income, war-profits...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal Income Tax, War Profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1023 էջ
...war-profits and excess-profits taxes allowed as a credit against the tax.18 Taxes assessed against local benefits of a kind tending to increase the value of the property 10 Letter from the Treasury Department dated February 26, 1915; ITS 1918, H353. 11 Revenue Act of 1918,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 153 էջ
...authority of any State or Territory, municipality or other taxing subdivision. Assessments against local benefits of a kind tending to increase the value of the property are not allowable as deductions. Section 238 also stipulates certain other miscellaneous and general...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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