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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... "
Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ... - Page 85
by Irving Bank-Columbia Trust Company - 1925 - 143 pages
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Cases Decided in the United States Court of Claims, Volume 63

United States. Court of Claims - 1928
...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...
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Manual for the Oil and Gas Industry Under the Revenue Act of 1918

United States. Internal Revenue Service - 1919 - 136 pages
...Federal taxes (except income, war-profits, and excess-profits taxes), State, and local taxes (except taxes assessed against local benefits of a kind tending...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,...
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The State Department Reports of the State of New York, Volume 20, Issues 115-120

New York (State) - 1919
...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,...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 30 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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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 400 pages
...district, municipality, or other taxing subdivision of any state or territory, not including those assessed against local benefits of a kind tending to increase the value of the property assessed, or, third, by the authority of any foreign government. 4. Losses sustained during the taxable year...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 153 pages
...imposed by the authority of any foreigncountry (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) to the extent that they are connected with income coming from a source within the United States ; this,...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919
...district, municipality or other taxing sub-division of any State or territory, but not including those assessed against local benefits of a kind tending to increase the value of the property assessed ; or in the case of a non-resident individual or foreign corporation, taxes paid or accrued within...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1023 pages
...(a) income, war-profits and excess-profits taxes imposed by the authority of the United States, (b) taxes assessed against local benefits of a kind tending to increase the value of the Act of 1916, 6 (a), 12 (b).) For the special rulings applicable to non-resident aliens and foreign...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 32 pages
...by authority of any foreign country (except income, war-profits and excess-profits taxes, and taxes against local benefits of a kind tending to increase the value of the property assessed), on property or business. Deductions Allowed for Losses. 4. Losses sustained in the taxable year not...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1920 - 1151 pages
...(a) income, war-profits and excess-profits taxes imposed by the authority of the United States, (b) taxes assessed against local benefits of a kind tending...to increase the value of the property assessed, and (c) taxes paid by a corporation pursuant to a so-called "tax-free" covenant contained in its bonds,...
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