The Taxation of Corporations in New York: With Forms, and an Appendix Containing the Provision of the Federal Income Tax Law Affecting Corporations |
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Page 27
... nominal or par value . The Revised Statutes of 1828 ( I. R. S. 414 ) provided that all moneyed or stock corporations deriving an income from their profit or capital or otherwise , should be liable to taxation on their capital . The amount ...
... nominal or par value . The Revised Statutes of 1828 ( I. R. S. 414 ) provided that all moneyed or stock corporations deriving an income from their profit or capital or otherwise , should be liable to taxation on their capital . The amount ...
Page 28
... value introduced . People ex rel . Cagger v . Dolan , 36 N. Y. 59 ( 1867 ) . The statute . - The capital stock of ... par or actual value of the shares of the stockholders . People ex rel . Second Ave. R. R. v . Barker , 72 Hun , 126 ...
... value introduced . People ex rel . Cagger v . Dolan , 36 N. Y. 59 ( 1867 ) . The statute . - The capital stock of ... par or actual value of the shares of the stockholders . People ex rel . Second Ave. R. R. v . Barker , 72 Hun , 126 ...
Page 29
... value . - The capi- tal stock of a corporation is to be assessed at its actual value , irrespective of its par or nominal value . Oswego Starch Fac- tory v . Dolloway , 21 N. Y. 449 ( 1860 ) ; People ex rel . Panama R. R. v . Com'rs ...
... value . - The capi- tal stock of a corporation is to be assessed at its actual value , irrespective of its par or nominal value . Oswego Starch Fac- tory v . Dolloway , 21 N. Y. 449 ( 1860 ) ; People ex rel . Panama R. R. v . Com'rs ...
Page 38
... worth par . The good will , while part of the capital stock , is not taxable as personal property . People ex rel . Brokaw Bros. v . Feitner , 44 App . Div . 278 ; see , also , People ex rel . German Looking Glass Co. v . Barker , 75 ...
... worth par . The good will , while part of the capital stock , is not taxable as personal property . People ex rel . Brokaw Bros. v . Feitner , 44 App . Div . 278 ; see , also , People ex rel . German Looking Glass Co. v . Barker , 75 ...
Page 200
... value of these franchises depends very much upon skill in their management , and as such skill cannot be valued ... par value of the outstanding corporate securities by their market quotations . In People ex rel . Queens County W. Co. v ...
... value of these franchises depends very much upon skill in their management , and as such skill cannot be valued ... par value of the outstanding corporate securities by their market quotations . In People ex rel . Queens County W. Co. v ...
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The Taxation of Corporations in New York: With Forms, and an Appendix ... Henry M. Powell No preview available - 2015 |
Common terms and phrases
accrued aff'd amended by ch application ascertained assessed valuation assessment roll assessors assets bank Barker Board of Tax bonds borough capital stock cent centum certificate Chapter claimed collection Com'rs company or association comptroller Consult separate indices county treasurer coupons debtor deducted depreciation determination dividends ex rel exemption Feitner fiduciary filed foreign corporation Form former sec gross earnings gross income indebtedness insurance companies Internal Revenue invested issued joint-stock companies liable list return ment Misc mortgages net income normal tax notice October 31 organized owner par value payable payment personal property petition petitioner premiums proceedings purpose railroad real estate relator's Source special franchise tax statement statute Supervisors supra tangible property Tax Comm'rs tax commissioners tax district Tax Law taxable taxation taxes and assessments thereof tion withholding agent writ of certiorari York
Popular passages
Page 431 - ... a reasonable allowance for depreciation by use, wear and tear of property, if any...
Page 110 - The court may, upon the trial, or at any other stage of the action, before or after judgment, in furtherance of justice, and on such terms as...
Page 126 - ... constitute a part of the proceedings upon which the determination of the court shall be made. The court may reverse or affirm, wholly or partly, or may modify the decision brought up for review.
Page 382 - ... (c) Guardians, trustees, executors, administrators, receivers, conservators, and all persons, corporations, or associations acting in any fiduciary capacity, shall make and render a return of the income of the person, trust, or estate for whom or which they act, and be subject to all the provisions of this title which apply to individuals.
Page 440 - ... shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof...
Page 500 - ... life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such year.
Page 122 - If, upon the hearing, it shall appear to the court that testimony is necessary for the proper disposition of the matter, it may take evidence or appoint a referee to take such evidence as it may direct and report the same to the court with his findings of fact and conclusions of law, which shall constitute a part of the proceedings upon which the determination of the court shall be made.
Page 331 - That he is the petitioner herein; that he has read the foregoing petition and knows the contents thereof, and' that the same is true of his own knowledge, except as to the matters therein stated to be alleged on information and belief, and as to those matters he believes it to be true.
Page 447 - ... to the collector of the district in which its principal place of business is located, or, if it has no principal place of business in the United States, to the collector at Baltimore, Maryland.
Page 402 - ... employers, and all officers and employees of the United States having the control, receipt, custody, disposal, or payment of interest, rent, salaries, wages, premiums, annuities...