Lyon's Compilation of Statutes Relating to the Taxation of Corporations by the State of New York, for State Purposes PDF Download
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Author:
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ISBN:
Category : Corporations
Languages : en
Pages : 78
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Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 78
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Author: John J. Merrill
Publisher:
ISBN:
Category : Corporation law
Languages : en
Pages : 72
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Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 60
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Author: Henry Montefiore Powell
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 328
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Author: New York (State).
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Category : Taxation
Languages : en
Pages : 340
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Author: New York (State). State Board of Tax Commissioners
Publisher:
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Category :
Languages : en
Pages : 480
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Author: New York (State)
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Category : Real property tax
Languages : en
Pages : 254
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Author: New York (State)
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 324
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Author: Henry M. Powell
Publisher: Forgotten Books
ISBN: 9781330124208
Category : Reference
Languages : en
Pages : 702
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Excerpt from Taxation of Corporations and Personal Income in New York In June, 1918, the author in his preface to "The New York Franchise Tax on Manufacturing and Mercantile Corporations," made the statement in calling attention to the adoption by the states of the federal plan of income taxation, that "we may therefore look forward to the extension of the principle of net income taxation as a permanent feature of our state revenue system." At that time, there had been in successful operation for more than a year, in the State of New York, the act taxing manufacturing and mercantile corporations on net income based on their return to the United States Treasury Department. This law has now been extended by the New York Legislature of 1919 so as to apply to all business corporations, including personal service corporations, and the rate has been increased from three to four and one-half per cent. The same Legislature acting upon the recommendations of the Joint Legislative Committee on Taxation, headed by Senator Frederick M. Davenport and Assemblyman Franklin W. Judson, passed a law taxing personal incomes modeled on the federal plan (Article 16 of the Tax Law), which, together with Articles 9 and 9a governing the taxation of public service corporations, banks, insurance companies and business corporations, forms the subject of the present volume. Parts I, II and III cover the taxation of corporations and the remedy by certiorari. Part IV treats of the tax on personal incomes. These subjects may not appear at first glance to be closely related, and yet, the general scheme of both New York acts is taken from the federal income tax laws. In their state administration they are closely allied by reason of the fact that the common remedy of certiorari is applied generally to the corporation taxes as well as to the personal income tax. So, too, in their method of collection, they are similar. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: New York (State). Legislature. Senate. Committee on Taxation and Retrenchment
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 158
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