State and Local Taxation: International Conference Under the Auspices of the International Tax Association : Addresses and Proceedings, Volume 4International Tax Association, 1911 |
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Halaman 54
... capital value of property , and each citizen was required to make " a loyal and true " declara- tion of his entire fortune . These imposts were , however , an occasional and extraordinary form of revenue , since in ordinary times the ...
... capital value of property , and each citizen was required to make " a loyal and true " declara- tion of his entire fortune . These imposts were , however , an occasional and extraordinary form of revenue , since in ordinary times the ...
Halaman 59
... capital , wages , salaries , and professional earnings . But in four cantons it extends to all incomes , so that there exists in these cases a so- called double taxation of property and the income therefrom . In one canton , Bern , the ...
... capital , wages , salaries , and professional earnings . But in four cantons it extends to all incomes , so that there exists in these cases a so- called double taxation of property and the income therefrom . In one canton , Bern , the ...
Halaman 60
... capital importance . As will later appear , it goes far toward explaining the further fact that in Switzerland the property This fact I consider to be 1 In Geneva the extraordinary development of transfer and miscellaneous taxes reduces ...
... capital importance . As will later appear , it goes far toward explaining the further fact that in Switzerland the property This fact I consider to be 1 In Geneva the extraordinary development of transfer and miscellaneous taxes reduces ...
Halaman 61
... capital invested in a branch establishment , industrial or commercial , and the investment of a limited partner in a " société en commandite . " With joint - stock companies , however , the court has held that to tax the companies at ...
... capital invested in a branch establishment , industrial or commercial , and the investment of a limited partner in a " société en commandite . " With joint - stock companies , however , the court has held that to tax the companies at ...
Halaman 62
... most interesting class of exemptions concerns real property . Geneva exempts buildings used for agricultural purposes , Schwyz exempts capital necessary for agricultural operations , and three 62 STATE AND LOCAL TAXATION.
... most interesting class of exemptions concerns real property . Geneva exempts buildings used for agricultural purposes , Schwyz exempts capital necessary for agricultural operations , and three 62 STATE AND LOCAL TAXATION.
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Istilah dan frasa umum
A. C. PLEYDELL administration adopted amendment amount Annual appointed appraisal assessment Auditor average bank basis Board of Equalization cantons capital cents per $100 Chairman classes Committee companies Conference constitution county assessor county board Court DISCUSSION dollars double taxation earnings Elected enforce erty exempt federal Governor improvements income tax increase inheritance tax intangible property International Tax Association Iowa J. J. THOMAS J. W. HARRIS Jersey JUDGE LESER Kansas LAWSON PURDY legislation legislature levied ment method Milwaukee municipal Ohio owner parcel personalty POLLEYS practically present Prof PROFESSOR BULLOCK proportion purposes question railroad rate of taxation real estate real property reform resolution result revenue secure session South Dakota Swiss Tax Commission Tax Commissioner Tax Department tax maps tax rate taxable taxing district taxpayers tion township true value undervaluation uniform valorem valuation Vaud West Virginia Wisconsin York
Bagian yang populer
Halaman 280 - transfer " as used in this act shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift in the manner herein prescribed. The words
Halaman 194 - In construing and enforcing the provisions of this section, the act, omission, or failure of any officer, agent, or other person acting for or employed by any...
Halaman 282 - Exceptions , , . * . , ., . ,. ,,_ and limitations. passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter...
Halaman 281 - When the transfer is by will or intestate law, of property within the state, and the decedent was a nonresident of the state, at the time of his death.
Halaman 281 - When the transfer is of intangible property, or of tangible property within the state, made by a resident, or of tangible property within the state made by a nonresident, by deed, grant, bargain, sale, or gift, made...
Halaman 280 - A tax shall be and is hereby imposed upon the transfer of any property, real or personal...
Halaman 259 - No doubt it would be a great advantage to the country and to the individual states if principles of taxation could be agreed upon which did not contlict with each other, and a common scheme could be adopted by which taxation of substantially the same property in two jurisdictions could be avoided.
Halaman 235 - ... uniform rule of taxation for such property as shall be assessed by a state board of assessors, and the rate of taxation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes.
Halaman 161 - ... all property, both real and personal, shall be taxed in proportion to its value, to be ascertained as prescribed by law. No one species of property, from which a tax may be collected, shall be taxed higher than any other species of property of equal value.
Halaman 280 - estate" and " property " as used in this act shall be taken to mean the property or interest therein of the testator, intestate, grantor...