 | 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.... | |
 | 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 case... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...(a) (3)] fl 585. Art. 131. Taxes. — Federal taxes (except income, war profits and excess profits taxes), State and local taxes (except taxes assessed...by foreign countries (except the amount of income, war profits and excess profits taxes allowed as a credit against the tax), are deductible from gross... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...Act 1918— § 214, »-3.) Taxes. — Federal taxes (except income, war profits and excess profits taxes), State and local taxes (except taxes assessed...by foreign countries (except the amount of income, war profits and excess profits taxes allowed as a credit against the tax), are deductible from gross... | |
 | United States. Internal Revenue Service - Natural gas - 1919 - 168 pages
...was due. unless before the expiration of such five years a claim therefor is filed by the taxpayer. TAXES. Federal taxes (except income, war-profits,...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 income,... | |
 | New York (State) - Administrative courts - 1919 - 520 pages
...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. § 360, subd. 3. (i) In general, in the case of mines,... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...corporation, 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 the property or business: Provided, That in the case of obligors specified in subdivision (b)... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 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... | |
 | 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... | |
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States) ; (3) estate, inheritance, legacy, succession and gift taxes; and (4) taxes assessed against local benefits of a kind tending to increase the value of the property assessed... 
