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Articles 8911 - 8918 of 8918

Full-Text Articles in Law

California Adopts Use Tax To Protect Local Trade, Roger J. Traynor Dec 1935

California Adopts Use Tax To Protect Local Trade, Roger J. Traynor

Taxation & Traynor

No abstract provided.


Early Correspondence National Tax Association, November 1935 To August 1941, Roger J. Traynor Jan 1935

Early Correspondence National Tax Association, November 1935 To August 1941, Roger J. Traynor

Taxation & Traynor

No abstract provided.


Recent Changes In The Bank And Corporation Franchise Tax Act, Roger J. Traynor, Frank M. Keesling Sep 1933

Recent Changes In The Bank And Corporation Franchise Tax Act, Roger J. Traynor, Frank M. Keesling

Taxation & Traynor

No abstract provided.


Proposed Amendment To Section 32, Roger J. Traynor Jan 1933

Proposed Amendment To Section 32, Roger J. Traynor

Taxation & Traynor

No abstract provided.


Analysis Of The Bank And Corporation Franchise Tax Act, Part One Of Two, Roger J. Traynor, Frank M. Keesling Jan 1933

Analysis Of The Bank And Corporation Franchise Tax Act, Part One Of Two, Roger J. Traynor, Frank M. Keesling

Taxation & Traynor

Contents:

History of State Taxation of Banks and Corporations

Property Tax Offset

Adjustment of Bank Tax Rate

Validity of Proposed Bank Tax

Adjustment of Tax for Fiscal Year Corporations

Massachusetts or Business Trusts

Corporations Taxable Under Act

Exclusions from Gross Income

Deductions From Gross Income

Change of Accounting Period

Commencing Corporations, Corporate Reorganizations, Dissolutions,Withdrawals, Cessation of Business

Consolidated Returns

Basis for Determining Gain or Loss

Basis Where Entire Gain or Loss not Recognized

Installment Payments

Deficiency Assessments

Computation of Offsets

Refunds

Lien of Tax

Recovery of Overpayments


Analysis Of The Bank And Corporation Franchise Tax Act, Part Two Of Two, Roger J. Traynor, Frank M. Keesling Jan 1933

Analysis Of The Bank And Corporation Franchise Tax Act, Part Two Of Two, Roger J. Traynor, Frank M. Keesling

Taxation & Traynor

Contents:

The Real Estate Tax Offset is Probably Invalid and Should be Abolished

The Personal Property Tax Offset Should be Abolished

The Present Definition of “Doing Business” is Unsatisfactory

Are Holding Companies Taxable Under the Act?

Are Holding Companies Business Corporations?

Are Nonprofit Corporations Taxable Under the Act?

Stock Dividends; Subscription Rights

Why Discriminate Against Oil Wells?

Corporations Whose First Taxable Year is a Period of Less Than Twelve Months Not Properly Provided For

Consolidated Returns Provision Ambiguous and Probably Invalid

Consolidated Returns Provision Probably Invalid as Applied to National Banks

Section 19

Section 21

Franchise Tax Commissioner Is Without …


The Bank And Corporation Franchise Tax Act, Roger J. Traynor Jan 1932

The Bank And Corporation Franchise Tax Act, Roger J. Traynor

Taxation & Traynor

The Bank and Corporation Franchise Tax Act

Sec. 550 Act of 1929 Amended

Sec. 551 Corporations Taxable

Sec. 552 What Is Meant by "Doing Business?"

Sec. 553 Business Trusts

Sec. 554 Income Reported to Federal Government Is the Basis of the Computation of the Tax

Sec. 555 Adjustments; Tax Exempt Interest

Sec. 556 Stock Dividends and Subscription Rights

Sec. 557 Liquidating Dividends

Sec. 558 Dividends Paid in Property Other Than Cash

Sec. 559 Dividends From Earnings Accumulated Prior to Effective Date of the Act

Sec. 560 Proceeds of Life Insurance Policies

Sec. 561 Net Losses

Sec. 562 Adjustment for Taxes. …


The National Bank Taxation In California, Roger J. Traynor Jan 1929

The National Bank Taxation In California, Roger J. Traynor

Taxation & Traynor

No abstract provided.