State and Local TaxationEach volume beginning with volume 2, includes list of papers published in preceding volumes. |
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Página 26
... companies engaged in the business of insuring lives in the sev- eral States is easily and accurately calculated , and accords with the amount of business transacted with the policy - holders in the several States ; therefore , be it ...
... companies engaged in the business of insuring lives in the sev- eral States is easily and accurately calculated , and accords with the amount of business transacted with the policy - holders in the several States ; therefore , be it ...
Página 61
... companies , however , the court has held that to tax the companies at their seat and then tax the share- holders at their domiciles is not double taxation in the sense contemplated by the federal constitution . Other decisions concern ...
... companies , however , the court has held that to tax the companies at their seat and then tax the share- holders at their domiciles is not double taxation in the sense contemplated by the federal constitution . Other decisions concern ...
Página 67
... companies , shares of companies not domi- ciled within the canton remaining subject to taxation . Nearly a third more tax the shares like other personal property , and then tax the company on some part of its property GENERAL PROPERTY ...
... companies , shares of companies not domi- ciled within the canton remaining subject to taxation . Nearly a third more tax the shares like other personal property , and then tax the company on some part of its property GENERAL PROPERTY ...
Página 68
... companies on their reserve and other surplus funds , including sinking funds . Double taxation of stockholders and the prop- erty of the corporation is practiced in a few cantons , but in at least one of these , Baselstadt , the tax ...
... companies on their reserve and other surplus funds , including sinking funds . Double taxation of stockholders and the prop- erty of the corporation is practiced in a few cantons , but in at least one of these , Baselstadt , the tax ...
Página 82
... companies , increasing the rates of the inherit- ance tax , or graduating more sharply the taxes on large for- tunes or incomes are not infrequently accepted by the people , since the average voter knows that the result will be to ...
... companies , increasing the rates of the inherit- ance tax , or graduating more sharply the taxes on large for- tunes or incomes are not infrequently accepted by the people , since the average voter knows that the result will be to ...
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Términos y frases comunes
A. C. PLEYDELL acres administration adopted amendment amount Annual appointed appraisal assessment roll Auditor average bank basis Board of Equalization book value cantons capital CHAIRMAN classes classification of real Committee companies Conference Connecticut constitution county assessor county board Court Dakota dollars double taxation Elected enforcement erty exempt Governor Graded and Progressive gross earnings HAUGEN improvements income tax increase inheritance tax intangible property International Tax Association Iowa J. J. THOMAS Jersey JUDGE LESER Kansas LAWSON PURDY legislation legislature levied ment method Michigan Ohio owner parcel personal property POLLEYS practically Prof PROFESSOR BULLOCK property tax purposes question real estate real property resolution result revenue rural land session South Dakota statute stock and bond Tax Commission Tax Commissioner tax maps tax rate taxable taxing district taxpayers tion town township true value undervaluation uniform valuation West Virginia Wisconsin York
Pasajes populares
Página 286 - transfer " as used in this act shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift in the manner herein prescribed. The words
Página 200 - In construing and enforcing the provisions of this section, the act, omission, or failure of any officer, agent, or other person acting for or employed by any...
Página 288 - Exceptions , , . * . , ., . ,. ,,_ and limitations. passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter...
Página 287 - When the transfer is by will or intestate law, of property within the state, and the decedent was a nonresident of the state, at the time of his death.
Página 287 - When the transfer is of intangible property, or of tangible property within the state, made by a resident, or of tangible property within the state made by a nonresident, by deed, grant, bargain, sale, or gift, made...
Página 286 - A tax shall be and is hereby imposed upon the transfer of any property, real or personal...
Página 265 - No doubt it would be a great advantage to the country and to the individual states if principles of taxation could be agreed upon which did not contlict with each other, and a common scheme could be adopted by which taxation of substantially the same property in two jurisdictions could be avoided.
Página 241 - ... uniform rule of taxation for such property as shall be assessed by a state board of assessors, and the rate of taxation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes.
Página 167 - ... all property, both real and personal, shall be taxed in proportion to its value, to be ascertained as prescribed by law. No one species of property, from which a tax may be collected, shall be taxed higher than any other species of property of equal value.
Página 286 - When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state.