 | Law reports, digests, etc - 1920 - 956 pages
...deduction on account of any Incnmbrance thereon; In case of a corporation deriving profits principally from the holding or sale of Intangible property, such proportion...receipts for such year within and without the state. first day of July In each year, shall make a list of companies subject to the tax upon their net Incomes,... | |
 | Connecticut - Session laws - 1915 - 396 pages
...deduction on account of any incumbrance thereon; in case of a corporation deriving profits principally from the holding or sale of intangible property, such proportion...receipts for such year within and without the state. CHAP. 292 SEC. 23. The tax commissioner, on or before the first day Tax commissioner of July in each... | |
 | Massachusetts - Session laws - 1918 - 1018 pages
...sale of intangible property, such proportion as its gross receipts in this state for the year ending on the date of the close of its fiscal year next preceding is to its gross receipts for such year within Determination and without the state. In case neither of the above methods tat commit y are applicable,... | |
 | Massachusetts - Session laws - 1918 - 1018 pages
...deduction on account of any incumbrance thereon; in case of a corporation deriving profits principally from the holding or sale of intangible property, such proportion as its gross receipts in this state for the year ending on the date of the close of its fiscal year next preceding is to its gross receipts for such... | |
 | Massachusetts - Session laws - 1918 - 1016 pages
...deduction on account of any incumbrance thereon; in case of a corporation deriving profits principally from the holding or sale of intangible property, such proportion as its gross receipts in this state for the year ending on the date of the close of its fiscal year next preceding is to its gross receipts for such... | |
 | John Harold Sears - Taxation - 1922 - 732 pages
...deduction on account of any incumbrance thereon; in case of a corporation deriving profits principally from the holding or sale of intangible property, such proportion...receipts for such year within and without the state. (d) Taxes against owner of stock in foreign corporations 1 Section 1199, General Statutes, Revision... | |
 | James Hinton Pou - Corporation law - 1922 - 1032 pages
...deduction on account of incumbrances thereon. In case of a corporation deriving profits principally from the holding or sale of intangible property, such proportion...receipts for such year within and without the state. 1921, e. 34, s. 201; Ex. Session 1921, c. 102, s. 5. 903. Railroads and public-service corporations;... | |
 | Massachusetts. Supreme Judicial Court - Law reports, digests, etc - 1922 - 804 pages
...deduction on account of any incumbrance thereon; in case of a corporation deriving profits principally from the holding or sale of intangible property, such proportion as its gross receipts in this State for the year ending on the date of the close of its fiscal year next preceding is to its gross receipts for such... | |
 | Massachusetts. Supreme Judicial Court - Law reports, digests, etc - 1922 - 806 pages
...on account of any incumbrance thereon; in case of a corporation deriving' profits principally from the holding or sale of intangible property, such proportion as its gross receipts in this State for the year ending on the date of the close of its fiscal year next preceding is to its gross receipts for such... | |
 | North Carolina - Law - 1923 - 730 pages
...deduction on account of encumbrances thereon. In case of a corporation deriving profits principally from the holding or sale of intangible property, such proportion...receipts for such year within and without the State. SBC. 202. Railroads and puWic-service corporation*. The basis of ascertaining the net income of every... | |
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... thereon. In case of a corporation deriving profits principally from the holding or sale of intangible property, such proportion as its gross receipts in this State for the year ended on the date of the close of its fiscal year next preceding is to... 
