 | New York (State) - 1935 - 1272 էջ
...imposed, ducuble< first, by the authority of the United States, or of any of its possessions, or, second, by the authority of any state, or territory, or any...tending to increase the value of the property assessed, or, third, by the authority of any foreign government. § 2. Paragraph numbered five of such section,... | |
 | United States. Court of Claims - 1928 - 760 էջ
...the amount of income, war-profits and excess-profits taxes allowed as a credit under section 222; or (c) by the authority of any State or Territory, or...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... | |
 | Philippines - 1986 - 492 էջ
...subsection (relating to credits for taxes of foreign countries) ; (C) Estate and gift taxes; (D) Taxes assessed against local benefits of a kind tending to increase the value of the property assessed; and (E) Electric energy consumption tax imposed by Batas Pambansa Big. 36. (2) Limitations on deductions.... | |
 | New York (State). Comptroller's Office - 1919 - 24 էջ
...possessions, (2) by authority of any state or territory, or municipality • or taxing subdivision thereof, not including 'those assessed against local benefits...tending to increase the value of the property assessed, and (3) by authority of any foreign government. (Section 360, subdivision 3) (i) In general, in the... | |
 | Robert Hiester Montgomery - 1920 - 1304 էջ
...the amount of income, war-profits and excessprofits taxes allowed as a credit under section 238; or (c) by the authority of any State or Territory', or any county, school district, municipal'ty, or other taxing subdivision of any State or Territory, not including those assessed against... | |
 | Robert Hiester Montgomery - 1927 - 880 էջ
...company had been examined, the fraud would have been discovered. SPECIAL ASSESSMENTS. — Assessments of a kind tending to increase the value of the property assessed should be capitalized. When the proceeds are used to finance transitory services, such as lighting,... | |
 | Guaranty Trust Company of New York - 1919 - 664 էջ
...the amount of income, war-profits and excess-profits taxes allowed as a credit under section 222; or (c) by the authority of any State or Territory, or...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 country,... | |
 | National City Company, United States - 1919 - 104 էջ
...income, war profits and excess-profits taxes allowed as a credit under Section 222 (par. 107-113) ; or (c) by the authority of any State or Territory, or...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 country,... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 էջ
...year imposed, first, by the authority of the United States, or of any of its possessions, or, second, by the authority of any state, or territory, or any...tending to increase the value of the property assessed, or, third, by the authority of any foreign government. 4. Losses sustained during the taxable year... | |
 | George Edwin Holmes - 1919 - 1048 էջ
...authority of any possessions of the United States except income, war profits and excess-profits taxes, (c) by the authority of any State or Territory, or...municipality, or other taxing subdivision of any State or Terries Reg. .'« Rev., Art. 145. 64 See Note No. 167 at the end of this chapter for statement of the... | |
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Including those assessed against local benefits of a kind tending to Increase the value of the property assessed... 
