Shares of stock in corporations possess no intrinsic value over and above the actual value of the property of the corporation which they stand for and represent, and the assessment and taxation of such shares and also of the corporate property would be... Essays in Taxation - Էջ 298Edwin Robert Anderson Seligman - 1913 - 707 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
| 1903 - 1116 էջ
...section, numbered 3610. The sections referred to are as follows : "3608. Shares of stock In corporations possess no intrinsic value over and above the actual value of the property of the corporation which they stanil for and represent; and the assessment and taxation of such shares, and also all the... | |
| California - 1881 - 960 էջ
...Special Act of 1866, for Tehama County, construed, 37 Cal. 228. 3608. Shares of stock in corporations possess no intrinsic value over and above the actual value of the property of the corporation which they stand for and represent, and the assessment and taxation of such shares and also of the... | |
| United States. Census Office. 10th Census, 1880 - 1885 - 742 էջ
...thousand six hundred and eight, and to read as follows: SECTION 3608. Shares of stock in corporations which they stand for and represent, and the assessment and taxation of such shares and also of the... | |
| California, Frank Prentiss Deering - 1886 - 958 էջ
...3608. 3608. Shares of stock in corporations not taxable. SEO. 3G08. Shares of stock in corporations . 2. Th which they stand for and represent, and the assessment and taxation of such shares and also of the... | |
| Hubert Howe Bancroft - 1890 - 884 էջ
...legislature of 1881 added a section to the political code declaring that shares of stock possessed no intrinsic value over and above the actual value of the property of the corporation which was assessable and assessed. " To assess growing crops, it was argued, would be to discourage... | |
| California. Supreme Court - 1887 - 760 էջ
...the Legislature enacted § 360S of the Political Code, declaring that shares of stock in corporations possess no intrinsic value over and above the actual value of the property of the corlioration which they represent, and prohibiting the taxation of such shares of stock, it repealed... | |
| 1890 - 868 էջ
...discuss the actual practice both here and abroad. In the United States the legal conditions are chaotic. In some states the tax on the corporation is declared...In Arizona we find exactly similar language used.2 And in a large number of other commonwealths (Alabama, Florida, Idaho, Maryland, Michigan, Montana,... | |
| Hubert Howe Bancroft - 1890 - 846 էջ
...legislature of 1881 added a section to the political code declaring that shares of stock possessed no intrinsic value over and above the actual value of the property of the corporation which was assessable and assessed. 13 To assess growing crops, it was argued, would be to discourage... | |
| Hubert Howe Bancroft, Henry Lebbeus Oak, William Nemos, Frances Fuller Victor - 1890 - 852 էջ
...legislature of 1881 added a section to the political code declaring that shares of stock possessed no intrinsic value over and above the actual value of the property of the corporation which was assessable anil assessed. 13 To assess growing crops, it was argued, would be to discourage... | |
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