 | New York (State) - Session laws - 1935 - 1272 pages
...imposed, ducuble< first, by the authority of the United States, or of any of its possessions, or, second, by the authority of any state, or territory, or any...to increase the value of the property assessed, or, third, by the authority of any foreign government. § 2. Paragraph numbered five of such section, as... | |
 | United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...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
...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.... | |
 | 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,...of the property assessed; or (d) in the case of a domestic corporation, by the authority of any foreign country, except the amount of income, war-profits... | |
 | 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...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... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 664 pages
...the amount of income, war-profits and excess profits tuxes allov ed as n credit under section 222; or (d) in the case of a citizen or resident of the United States, by the authority of nny foreign country, except the amount of Income, war-profits and... | |
 | Robert Hiester Montgomery - Auditing - 1927 - 880 pages
...company had been examined, the fraud would have been discovered. SPECIAL ASSESSMENTS. — Assessments of a kind tending to increase the value of the property assessed should be capitalized. When the proceeds are used to finance transitory services, such as lighting,... | |
 | United States. Congress. Senate. Committee on Finance - Taxation - 1918 - 660 pages
...the amount of income, war-profits and excess profits taxes allowed as a credit under section 222 ; or (d) in the case of a citizen or resident of the United States, by the authority of any foreign country, except the amount of income, war-profits and... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...year imposed, first, by the authority of the United States, or of any of its possessions, or, second, by the authority of any state, or territory, or any...to increase the value of the property assessed, or, third, by the authority of any foreign government. 4. Losses sustained during the taxable year and... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...authority of any possession of the United States, except income, war-profits and excess-profits taxes, or (c) by the authority of any State or Territory...other taxing subdivision of any state or territory or (d) by the authority of any foreign country (except income, war profits and excess-profits taxes,... | |
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Including those assessed against local benefits of a kind tending to Increase the value of the property assessed... 
