Taxation of Corporations and Personal Income in New York, Volume 2Boyd Press, 1922 - Corporations |
From inside the book
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Page 2
... Massachusetts imposed a tax on incomes re- ceived by inhabitants of the state from intangibles ( in- terest , dividends , etc. ) at 6 % , from incomes derived from annuities , trades and professions carried on in the state at 12 % , and ...
... Massachusetts imposed a tax on incomes re- ceived by inhabitants of the state from intangibles ( in- terest , dividends , etc. ) at 6 % , from incomes derived from annuities , trades and professions carried on in the state at 12 % , and ...
Page 126
... Massachusetts and Pennsylvania trusts , organized in compliance with the statutes of those states , are taxable under Articles 9 and 9 - a of the Tax Law , as corporations or associa- tions and are not taxable under the Personal Income ...
... Massachusetts and Pennsylvania trusts , organized in compliance with the statutes of those states , are taxable under Articles 9 and 9 - a of the Tax Law , as corporations or associa- tions and are not taxable under the Personal Income ...
Page 160
... Massachusetts . - If all members of a partnership are residents of Massachu- setts and they are taxed under the Massachusetts In- come Tax Law upon their distributive shares of the net income of the partnership , form 204 is to be filed ...
... Massachusetts . - If all members of a partnership are residents of Massachu- setts and they are taxed under the Massachusetts In- come Tax Law upon their distributive shares of the net income of the partnership , form 204 is to be filed ...
Page 163
... Massachusetts Provisions for Allocating Income . Income specifically allocated . - Gains from the sale of capital ... Massachusetts are treated as Massachusetts income . All other interest is treated as non - state income . Dividends ...
... Massachusetts Provisions for Allocating Income . Income specifically allocated . - Gains from the sale of capital ... Massachusetts are treated as Massachusetts income . All other interest is treated as non - state income . Dividends ...
Page 180
... Massachusetts em- ployed in New York state . Or for professional service . - Deducting and withhold- ing is not required where compensation is paid for the rendition of professional services unless such services are rendered for an ...
... Massachusetts em- ployed in New York state . Or for professional service . - Deducting and withhold- ing is not required where compensation is paid for the rendition of professional services unless such services are rendered for an ...
Other editions - View all
The Taxation of Corporations and Personal Income in New York (Classic Reprint) Henry Montefiore Powell No preview available - 2018 |
Common terms and phrases
accounting period accrued administration allowable deductions amended by chapter apply article 91 assessed basis beneficiary bonds calendar capital assets cash centum certiorari claim compensation Comptroller computed corporation cost court decedent December 31 deducting and withholding depreciation determining gain distributive share dividends earned employee entitled estate or trust estates and trusts ex rel exchange executor expenses fair market value federal law fiduciary file a return fiscal gain or loss gross income included income derived Income Tax Bureau Income Tax Law individual inheritance taxes interest inventory Item Massachusetts net income non-resident partner partnership payment penalties personal exemption personal property personal service profits purchase real property regulations rent resident return of income return on form salaries sales price section 359 securities sources statute stockholders subdivision subject to tax Tax Commission tax due taxable income taxpayer thereof tion trade trust instrument withholding agent York State Income