 | United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...amount of income, war-profits and excess-profits taxes allowed as a credit under section 222; or (c) by the authority of any State or Territory, or any...benefits of a kind tending to increase the value of the property assessed ; or (d) in the case of a citizen or resident of the United States, by the authority... | |
 | Philippines - Law - 1986 - 492 pages
...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)... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...238; or (c) by the authority of any State or Territory', or any county, school district, municipal'ty, or other taxing subdivision of any State or Territory,...benefits of a kind tending to increase the value of the property assessed; or (d) in the case of a domestic corporation, by the authority of any foreign... | |
 | New York (State). Comptroller's Office - Finance - 1919 - 24 pages
...possessions, (2) by authority 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)... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...paid or accrued within the taxable year imposed, first, by the authority of the United States, or of any of its possessions, or, second, by the authority...benefits of a kind tending to increase the value of the property assessed, or, third, by the authority of any foreign government. 4. Losses sustained during... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...war profits and excess-profits taxes allowed as a credit under Section 222 (par. 107-113) ; or (c) by the authority of any State or Territory, or any...benefits of a kind tending to increase the value of the property assessed; or (d) in the case of a citizen or resident of the United States, by the authority... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...amount of income, war-profits and excess-profits taxes allowed as a credit under section 222; or (c) by the authority of any State or Territory, or any...benefits of a kind tending to increase the value of the property assessed; or (d) in the case of a citizen or resident of the United States, by the authority... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...amount of income, war-profits and exceas•,irofito taxes allowed as a credit under section 238; or (c) by the authority of any State or Territory, or any...benefits of a kind tending to increase the value of the property assessed; or (d) in the case of a domestic corporation, by the authority of any foreign... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...or accrued Tvithin. the taxable year imposed, first, by the authority OK thi! United States, or of any of its possessions, or, .second, by the authority...district, municipality or other taxing subdivision of any i>ta« in- Territory, not including those assessed against local benefits uf ii LMH I '('Mi iijiic... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...authority of any possessions of the United States except income, war profits and excess-profits taxes, (c) by the authority of any State or Territory, or any...municipality, or other taxing subdivision of any State or Terries Reg. .'« Rev., Art. 145. 64 See Note No. 167 at the end of this chapter for statement of the... | |
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Including those assessed against local benefits of a kind tending to Increase the value of the property assessed... 
