The Alabama Lawyer: Official Organ State Bar of Alabama, Volume 22The Bar, 1961 |
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Pagina 240
... franchise taxation for domestic and foreign corporations were precisely designed to meet just this limitation . The domestic corporation franchise tax was a birth fee . The foreign corporation franchise tax could not be a birth fee ...
... franchise taxation for domestic and foreign corporations were precisely designed to meet just this limitation . The domestic corporation franchise tax was a birth fee . The foreign corporation franchise tax could not be a birth fee ...
Pagina 242
... franchise tax was measured by all of the capital stock of the corporation regardless of the situs of the assets into which the capital stock was transformed.21 The result of this is that the domestic corporation franchise tax is ...
... franchise tax was measured by all of the capital stock of the corporation regardless of the situs of the assets into which the capital stock was transformed.21 The result of this is that the domestic corporation franchise tax is ...
Pagina 250
... tax , it makes the tax look like a property tax , and it is squarely opposed to the domestic cor- poration franchise tax . The final case containing language fraught with mischief is Quintard Terrace Apts . Inc. v . State where a ...
... tax , it makes the tax look like a property tax , and it is squarely opposed to the domestic cor- poration franchise tax . The final case containing language fraught with mischief is Quintard Terrace Apts . Inc. v . State where a ...
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action actually admissible Alabama amendment amount answer appeal application Association attorney authority capital cause Circuit claims Code common companies compensation confession considered Constitution corporation cost counsel County course created damages death debt deceased decision defendant determine direct doctor duty effect employed entire established evidence examination existence expense fact Federal filed foreign corporation franchise tax give given held highway hold important income interest involved issue joint joint tenancy Judge judgment jury Justice land lawyers limited matter Mobile objection opinion parties patent person petition plaintiff practice present President problem proceedings provides question reason received record reference result rule served statement statute Supreme Court taken tenancy term tion Title trial trust United usually wife witness