State and Local Government Special Studies, Utgave 6

15th day Administration of act.-The amounts paid amounts received annuity contracts assessed bad debts beneficiary business carried capital gain charitable children or animals compensation for personal computing net income conditions and limitations contributions or gifts deductible.-In computing deductions allowed derived from salaries dividends entire net income estate or trust exceed excess exempt from taxation fiduciary filing returns fiscal following the close franchise tax fund gain or profit health insurance husband or wife includes gains income derived income received income tax INCOME TAX-INDIVIDUALS insurance companies insurance policies interest upon obligations Items deductible joint stock companies less the deductions limitations attached thereto living with husband loan associations March 15 means the gross nonresident individual organized Payment of tax personal exemption personal property premiums paid provisions real or personal real property reasonable allowance religious Session Laws tax commission tax is imposed taxable hereunder taxpayer term gross income tions trade or business