Report of the Special Commission on Taxation Appointed Under Chapter 134, Resolves of 1915: January, 1916Wright & Potter printing Company, state printers, 1916 - 126 páginas |
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1914 with Total abatement Act relative acts in amendment addition thereto amendment thereof amount Appendix appoint assessed bill capital chapter four hundred cities and towns city or town classes collection of taxes Commission believes Commonwealth in 1914 constitutional amendment corporate franchise corporation tax court deduction dent Bank Stock distribution escape taxation estimate exempt from taxation fees fifty-one thousand dollars franchise tax gible hundred and nine hundred and seventeen including Resi income derived income tax assessor inhabitants inheritance tax intangible property legacies Legislature licenses Massachusetts ment merchandise exempt Middlesex County monwealth nineteen hundred ninety partnerships poll tax present law primary tax principle proportion proposed provisions of section Ratable Property real estate recommendations revenue securities subject to taxation tangible personal property tangible property tax commis tax commissioner tax laws Tax levy tax rate taxable income taxable intangibles taxpayer tion Total Personal Property trade or business trustees valuation
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Página 100 - ... made or Intended to take effect in possession or enjoyment after the death of the grantor...
Página 108 - ... of Part III of chapter four hundred and ninety of the acts of the year nineteen hundred and nine, and acts in amendment thereof and in addition thereto.
Página 107 - Company, or such of the deposits in the savings department of any trust company so chartered as do not exceed in amount the limits imposed upon deposits in savings banks by section fortysix of chapter five hundred and ninety of the acts of the year nineteen hundred and eight, and acts in amendment thereof and in addition thereto.
Página 112 - ... return their net income under this act upon a similar basis. Taxpayers who customarily estimate their income on the basis of an established fiscal year instead of on that of the calendar year, may, with the approval of the tax commission...
Página 115 - The return required by this section shall be filed by every person who is at any time between the first day of January and the thirtieth day of June in any year...
Página 119 - ... commissioner in person or by counsel or other representative as to the proposed assessment. After the expiration of ten days from such notification the commissioner shall assess the income of such person subject to taxation, or any portion thereof, which he believes has not theretofore been assessed, and he shall thereupon give notice...
Página 117 - ... shall issue a writ of mandamus requiring such person to file a return. The order of notice upon the petition shall be returnable not later than ten days after the filing of the petition. The petition shall be heard and determined on the return day or on such day thereafter as the court shall fix, having regard to the speediest possible determination of the case, consistent with the rights of the parties. The judgment shall include costs in favor of the prevailing party. All writs and processes...
Página 103 - ... cases of a bona fide purchase for full consideration in money or money's worth...
Página 117 - States are using, or are prepared to use, the money received by them in accordance with the provisions of this Act. On or before the first day of January of each year the Federal Board for Vocational Education shall certify to the Secretary of the Treasury each State which has accepted the provisions of this...
Página 107 - ... section five of Part I of chapter four hundred and ninety of the acts of the year nineteen hundred and nine...