- State and Local Taxation
Chapter 16: State and Local Taxation
... 19 The Court, at the outset, accepted the Commissioner's characterization of the guaranty payment as a non-business bad debt 10ss.20 Noting that for most purposes the deduct[r] ...
33
Chapter 13: State and Local Taxation
... certain replacement parts and machinery for Wakefield's concrete mixer trucks were "used directly. in an industrial plant in the manufacture, conversion' or proce[r] ...
21
Chapter 16: State and Local Taxation
... munity. is ·an Assistant Attorney General of the Commonwealth of Massachusetts. The views expressed here are his own. ' The Massachusetts Constitution has, since its adop[r] ...
35
Chapter 21: State and Local Taxation
... Smith case the rule was that amounts received by a shareholder in liquidation of a corporation were taxable as an ordinary dividend under General Laws, Chapter 6[r] ...
14
Chapter 16: State and Local Taxation
... The amendment purports to tax to such a partnership all of its business income, but presumably the in- tention of the statute was to tax only the business inco[r] ...
12
Chapter 16: State and Local Taxation
... In order to determine the deductible portion of the federal tax where the taxpayer has both business and non-business income, the federal tax payment is multiplied by a frac[r] ...
16
Chapter 16: State and Local Taxation
... measured by gross premiums when some of the premiums arose from insuring foreign risks (Hong Kong and Surinam). It was held that the excise constituted neither an un[r] ...
12
Chapter 18: State and Local Taxation
... In past years there has been no comprehensive statutory provision, appli- cable to all state taxes, authorizing the Tax Department to assess or collect taxes by round[r] ...
13
Chapter 22: State and Local Taxation
... The last corporate amendment enacted with the sales tax expanded the definition of foreign corporations subject to the regular business corporation excise to include [r] ...
28
Chapter 18: State and Local Taxation
... Quinn, Brian J.. Sales and use tax: Governmental immunity: First Agricul- tural National Bank of Berkshire County v. State Tax Commission. 1 The plaintiff is one of ninety[r] ...
22
Chapter 17: State and Local Taxation
... Income from, payments for the use of, or gains from sales or exchanges of any personal tangible or intangible property and gains from sales or exchanges of real es[r] ...
14
Chapter 16: State and Local Taxation
... The Court, relying on decisions of the United States Supreme Court, re- versed the decision of the Appellate Tax Board and held that the tax was properly assessed because[r] ...
13
Chapter 2: State and Local Taxation
... and all buildings and other things erected thereon or affixed thereto." On the other hand, Section 5, Clause Sixteenth (3) of that Chapter exempts from taxation [r] ...
14
Chapter 8: State and Local Taxation
... For example, the power of the United States to tax the tangible personal property of its citizens located outside its jurisdiction is based upon notions of citiz[r] ...
16
Chapter 15: State and Local Taxation
... (1) the commissioner has the power and the duty to direct local assessors to take such action as will tend to produce uniformity throughout the Commonwealth in [r] ...
30
Chapter 11: State and Local Taxation
... preme Judicial Court, however, sided with the taxpayer, holding that the accumulated income did not become taxable merely because of the existence of the testamenta[r] ...
56
Chapter 7: State and Local Taxation
... religious organiza- tions, whether or not incorporated, if the principal or income is used or appropriated for religious, benevolent or charitable purposes."19 A reli[r] ...
27
Chapter 8: State and Local Taxation
... the Commonwealth to assess additional Massachusetts tax. This portion of§ 8 replaces the first three paragraphs of G.L. 62, § 33, which contained information reporting req[r] ...
22
Chapter 6: State and Local Taxation
... Following the Survey year, the Supreme Judicial Court affirmed the result reached by the Appellate Tax Board, but it did so on grounds different from those adop[r] ...
19
Chapter 16: State and Local Taxation
... The local authorities allocate the tax burden by selecting a residential factor and an open space variable. 33 The percentages of the classes are determined by re[r] ...
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