 | United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...by the authority of any foreign country (except income, war-profits, and excess-profits taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed), upon propertv or business." Plaintiffs contend, first, that there was no provision in the revenue act... | |
 | Philippines - Law - 1986 - 492 pages
...this 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.... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...payments in their tax returns either as interest or taxes. LAW. Section 234. (a) (3) .... (e) .... in the case of obligors specified in subdivision (b)...title or any other tax paid pursuant to the contract .... shall be allowed. CERTAIN GROUND RENTS NOT DEDUCTIBLE AS INTEREST. — REGULATION Payments made... | |
 | New York (State). Comptroller's Office - Finance - 1919 - 24 pages
...of any state or territory, or municipality • or taxing subdivision thereof, not including 'those assessed against local benefits of a kind 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 - Auditing - 1927 - 880 pages
...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,... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...Federal taxes (except income, war profits and excess profits taxes), State and local taxes (except taxes assessed against local benefits of a kind tending to increase the value of the property assessed), and taxes imposed by possessions of the United States or by foreign countries (except the amount of... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...Federal taxes (except income, war profits and excess profits taxes), State and local taxes (except taxes assessed against local benefits of a kind tending to increase the value of the property assessed), and taxes imposed by possessions of the United States or by foreign countries (except the amount of... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...individual, by the authority of any foreign country (except income, warprofits and excess-profits taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed), upon property or business; 65. (4) Losses sustained during the taxable year and not compensated for... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...individual, by the authority of any foreign country (except income, war-profits and excess-profits taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed), upon property or business; (4) Losses sustained during the taxable year and not compensated for by... | |
 | United States. Internal Revenue Service - Natural gas - 1919 - 168 pages
...Federal taxes (except income, war-profits, and excess-profits taxes), State, and local taxes (except taxes assessed against local benefits of a kind tending to increase the value of the property assessed), and taxo,s imposed by possessions of the United Stales or by foreign countries (except the amount of... | |
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States as is allowed as a credit against the tax under section 131 ; and (3) taxes assessed against local benefits of a kind tending to increase the value of the property assessed... 
