Acts Passed by the General Assembly of GeorgiaJ. Johnston, 1931 |
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Side 39
... periods . Sec . 20. Accounting Periods and Basis of Net Income . Basis of net ( a ) The net income shall be computed upon the basis of the taxpayer's annual accounting period ( fiscal year or calendar year , as the case may be ) in ...
... periods . Sec . 20. Accounting Periods and Basis of Net Income . Basis of net ( a ) The net income shall be computed upon the basis of the taxpayer's annual accounting period ( fiscal year or calendar year , as the case may be ) in ...
Side 40
... period . ( d ) The deductions and credits provided for in the Act shall be taken for the taxable year in which ... period . ( e ) If it is necessary to compute the tax for a period beginning in one calendar year ( hereinafter in this ...
... period . ( d ) The deductions and credits provided for in the Act shall be taken for the taxable year in which ... period . ( e ) If it is necessary to compute the tax for a period beginning in one calendar year ( hereinafter in this ...
Side 51
... Period of Limitation upon Assessment and Col- lection . ( a ) Except as provided in subsection ( b ) of this section , the amount of income taxes imposed by this Act shall be assessed within three years after the return was filed , and ...
... Period of Limitation upon Assessment and Col- lection . ( a ) Except as provided in subsection ( b ) of this section , the amount of income taxes imposed by this Act shall be assessed within three years after the return was filed , and ...
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addition agent allowed amended amount and/or annual application appropriation approved approved August Assembly assessed authorized basis Budget Calhoun County capacity capital stock Carriage carry certificate charge cigarettes cigars claim collected commission commissioner common carrier companies Comptroller-general computed convicts corporation court dealer deductions deficiency Department determined duty effect engaged expenses filed firm fixed funds gain Georgia Governor hereby highways Hire House imposed Income Tax Act individual interest issued laws less levied license limits manner March means mileage miles milk motor carrier motor-vehicle necessary notice Occupation officer operate paid paragraph passengers payment penalty period person pounds prescribed Prison Prison Farm Purchase receipt received records regulations repealed Representatives resident respect retail route rules Senate stamps taxable taxpayer therefor thereof tion United vehicle violation wholesale