 | United States. Court of Claims - 1928 - 760 strani
...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 (d) in the case of a citizen or resident of the United States, by the authority of any foreign... | |
 | New York (State). Attorney General's Office - 1921 - 412 strani
...provision satisfies me that these assessments should be regarded as being " assessed against local benefits of a kind tending to increase the value of the property assessed " within the second exception under subdivision 3 of section 360 of the Tax Law. The phraseology of... | |
 | Philippines - 1986 - 492 strani
...credits for taxes of foreign countries) ; (C) Estate and gift taxes; (D) Taxes assessed against local benefits of a kind tending to increase the value of the property assessed; and (E) Electric energy consumption tax imposed by Batas Pambansa Big. 36. (2) Limitations on deductions.... | |
 | New York (State). Comptroller's Office - 1919 - 24 strani
...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. (Section 360, subdivision 3) (i) In general, in the... | |
 | Robert Hiester Montgomery - 1920 - 1304 strani
...or may not be deductible. — Taxes which may not be deducted include "those assessed against local benefits of a kind tending to increase the value of the property assessed."22 The provision which broadens the deduction so as to include assessments which do not increase... | |
 | Robert Hiester Montgomery - 1927 - 880 strani
...company had been examined, the fraud would have been discovered. SPECIAL ASSESSMENTS. — Assessments of a kind tending to increase the value of the property assessed should be capitalized. When the proceeds are used to finance transitory services, such as lighting,... | |
 | Guaranty Trust Company of New York - 1919 - 664 strani
...foreign country (except income, war profits and excess profits taxes and those assessed against local benefits of a kind tending to increase the value of the property assessed) upon property or business, are allowed only if and to the extent that such deductions are connected... | |
 | National City Company, United States - 1919 - 104 strani
...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 (d) in the case of a citizen or resident of the United States, by the authority of any foreign country,... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 strani
...income, war profits and excess profits taxes), State and local taxes (except taxes assessed against local benefits of a kind tending to increase the value of the property assessed), and taxes imposed by possessions of the United States or by foreign countries (except the amount of... | |
 | Alabama - 1919 - 1476 strani
...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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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... 
