Deering's California CodesBancroft-Whitney Company, 1954 |
No grāmatas satura
1.–3. rezultāts no 84.
64. lappuse
... period of 12 months begin- ning with the first day of the short period , computed as if the 12- month period were a taxable year , under the law applicable to that year , then the tax for the short period shall be reduced to an amount ...
... period of 12 months begin- ning with the first day of the short period , computed as if the 12- month period were a taxable year , under the law applicable to that year , then the tax for the short period shall be reduced to an amount ...
183. lappuse
... period of limitation under this section : § 18409.6 . Period of limitations where separate returns filed under § 18409 : § 18409.8 . Date joint returns under § 18410 deemed to have been filed for purposes of period of limitations under ...
... period of limitation under this section : § 18409.6 . Period of limitations where separate returns filed under § 18409 : § 18409.8 . Date joint returns under § 18410 deemed to have been filed for purposes of period of limitations under ...
403. lappuse
... period : Reduction of tax : Computation and filing return without application of sec- tion : Disposition of assets prior to end of twelve - month period : Minimum tax : Application by taxpayer : Necessity : How con- sidered ...
... period : Reduction of tax : Computation and filing return without application of sec- tion : Disposition of assets prior to end of twelve - month period : Minimum tax : Application by taxpayer : Necessity : How con- sidered ...
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Added Added Added Added Amended Added and Amended Added by Stats adjusted basis ALR2d Amended Added Added Amended Amended Amended by Stats annuity applicable Based on Stats beneficiary bond Cal Jur Taxation capital assets Chapter claim COLLATERAL REFERENCES Cal commissioner computation of taxes computing net income credit or refund CROSS REFERENCES December 31 deductions allowed deemed defined destroyed or seized determining distribution effective June election employees estate or trust exemption February 28 fiduciary Franchise Tax Board gain or loss grantor gross income installment interest inventory joint return Jur Income Taxes lease LEGISLATIVE HISTORY Added liability lien liquidation loss from sale McK Dig Taxation notice operative July overpayment payment penalties period person prior Property acquired provisions purposes REFERENCES Am Jur reorganization Repealed Added residence respect sale or exchange separate return spouse stock or securities subd subsec substituting Franchise Tax tax imposed taxpayer thereof tion trade or business