 | Massachusetts - 1919 - 54 pages
...for the year for which the 29 income is returned, of its gross receipts from (a) sales, except those negotiated or effected in behalf of the corporation...out from premises for the transaction of business which are owned or rented by the corporation outside of the commonwealth, and sales otherwise determined... | |
 | Massachusetts. Board of Gas and Electric Light Commissioners - 1920 - 720 pages
...amount, for the year for which the income is returned, of its gross receipts from (a) sales, except those negotiated or effected in behalf of the corporation...out from premises for the transaction of business which are owned or rented by the corporation outside of the commonwealth, and sales otherwise determined... | |
 | Massachusetts - 1920 - 106 pages
...amount for the year for which the income is returned of its gross receipts from (a) sales, except those negotiated or effected in behalf of the corporation...out from premises for the transaction of business which are owned or rented by the corporation outside of the commonwealth, and sales otherwise determined... | |
 | New York (State). Special Joint Committee on Taxation and Retrenchment - 1920 - 954 pages
...expense for the year for which the income is returned as represents the compensation of employees not chiefly situated at, connected with or sent out from premises for the transaction of trade or business which are owned or rented outside the state. The amount of purchases assignable to... | |
 | Louisiana (State). Assessment and Taxation Commission - 1921 - 294 pages
...income year, from (a) sales of property or services, other than those negotiated, effected or executed by agents or agencies chiefly situated at, connected with, or sent out from premises used for the transaction of trade or business which are owned or rented by the taxpayer outside the... | |
 | National Tax Association - 1921 - 76 pages
...received during the income year from (a) sales of property or services negotiated, effected or executed by agents or agencies chiefly situated at, connected with, or sent out from premises used for the transaction of trade or business which are owned or rented by the taxpayer in the state,... | |
 | Philip Nichols - 1922 - 912 pages
...employees shall be such expenditure for the taxable year as represents the compensation of employees not chiefly situated at, connected with or sent out from premises for the transaction of GL c. 63, ยง 38] business owned or rented by the corporation outside the commonwealth. 6. The amount... | |
 | New York (State). Legislature - 1922 - 1082 pages
...expense for the year for which the income is returned as represents the compensation of employees not chiefly situated at, connected with or sent out from premises for the transaction of trade or business which are owned or rented outside the state. The amount of purchases assignable to... | |
 | United States. Supreme Court - 1926 - 810 pages
...commonwealth shall be the amount of its gross receipts for the taxable year from (a) sales, except those negotiated or effected in behalf of the corporation...business owned or rented by the corporation outside the ALPHA CEMENT CO. v. MASSACHUSETTS. 211 203 Opinion of the Court. law in its application to the... | |
 | United States. Congress. Senate. Finance - 1959 - 292 pages
...our hypothetical company is $100,000, that it sells its products in 20 States, that all these Slates employ the same allocation formula and have a uniform...Massachusetts uniquely unreasonable in this regard. It seems quite clear, therefore, that the more States in which a firm has to pay a tax, the more chance... | |
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The amount of the corporation's gross receipts from business assignable to this Commonwealth shall be the amount of its gross receipts for the taxable year from, (1) sales, except those negotiated or effected in behalf of the corporation by agents or... 
