Comparative Law Series, Volume 2U.S. Department of Commerce, Bureau of Domestic and Foreign Commerce, 1939 |
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Page 23
... percent in 1920 ; to 60 percent in 1924 ; to 72 percent in 1925 ; and reduced to 60 percent in 1926 . During this period the tax on industrial and commercial profits reached a high of 14.4 percent in 1925 , but was dropped back to 9.6 ...
... percent in 1920 ; to 60 percent in 1924 ; to 72 percent in 1925 ; and reduced to 60 percent in 1926 . During this period the tax on industrial and commercial profits reached a high of 14.4 percent in 1925 , but was dropped back to 9.6 ...
Page 24
... percent of budget receipts in France . The progress of direct taxa- tion ( State share only ) since 1920 is shown in ... percent of the proceeds of the " Old " Direct taxes , the remaining 50 percent being divided in almost equal parts ...
... percent of budget receipts in France . The progress of direct taxa- tion ( State share only ) since 1920 is shown in ... percent of the proceeds of the " Old " Direct taxes , the remaining 50 percent being divided in almost equal parts ...
Page 27
... percent for unmarried , widowed , divorced , or child- less married taxpayers , unless with adopted children ; by 15 percent for married taxpayers ; if married for two years on January 1 of the tax year , if without children , unless ...
... percent for unmarried , widowed , divorced , or child- less married taxpayers , unless with adopted children ; by 15 percent for married taxpayers ; if married for two years on January 1 of the tax year , if without children , unless ...
Page 28
... Percent of the Tax 10 20 50 80 100 Note : The deduction allowable for dependent children cannot exceea 933 francs per child . Rate of Tax : 14 percent ( 7 percent for persons and simple partner- ships if the profit is from 5,000 to ...
... Percent of the Tax 10 20 50 80 100 Note : The deduction allowable for dependent children cannot exceea 933 francs per child . Rate of Tax : 14 percent ( 7 percent for persons and simple partner- ships if the profit is from 5,000 to ...
Page 29
... percent for incomes over 10,000 francs ; 7 percent for incomes between 5,000 and 10,000 francs ; and 3.50 percent for incomes not over 5,000 francs . ) TAX ON AGRICULTURAL PROFITS Persons Liable : All persons engaged in raising and ...
... percent for incomes over 10,000 francs ; 7 percent for incomes between 5,000 and 10,000 francs ; and 3.50 percent for incomes not over 5,000 francs . ) TAX ON AGRICULTURAL PROFITS Persons Liable : All persons engaged in raising and ...
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accordance agreement amended American amount application arbitration Argentina Argentine Industrial Union Article assessed association authorized Board of Trade capital centavos claim Commerce Reports COMMERCIAL LAWS Commission commodities concession contract corporation Court Cuba decree deductions deposit Division of Commercial documents domestic drachmas effect employees enterprise entitled established exceed exempt Export Federal Trade Commission fees foreign fund Government granted gross guilders income tax industry insurance companies interest issued January Labor legislation liability loans manufacturers mining Ministry months municipal National defense operations paid paragraph parties patent payable payment pensions percent period person pesos Philippines placer mines premiums prescribed profits purchase purpose receipts registered regulations reinsurance resident respect revenue Riksdag risks salaries ship stamp tax surtax Sweden Swedish taxable taxation taxpayer thereof trade mark United Kingdom usufruct wages workers
Popular passages
Page 256 - Every contract, combination in form of trust or otherwise, or conspiracy in restraint of trade or commerce in any territory of the United States or of the District of Columbia, or in restraint of trade or commerce between any such territory and another, or between any such territory or territories and any state or states or the District of Columbia, or with foreign nations, or between the District of Columbia and any state or states or foreign nations, is hereby declared illegal.
Page 270 - That it shall be unlawful for any person engaged in commerce, in the course of such commerce, either directly or indirectly, to discriminate in price between different purchasers of commodities of like grade and quality...
Page 269 - ... in the course of transportation from one State to another, or to a foreign country, shall be forfeited to the United States, and may be seized and condemned by like proceedings as those provided by law for the forfeiture, seizure, and condamnation of property imported into the United States contrary to law.
Page 268 - ... between manufacturers, or between producers, or between wholesalers, or between brokers, or between factors, or between retailers, or between persons, firms, or corporations in competition with each other.
Page 267 - That such association does not, either in the United States or elsewhere, enter into any agreement, understanding or conspiracy, or do any act which artificially or intentionally enhances or depresses prices within the United States of commodities of the class exported by such association, or which substantially lessens competition within the United States or otherwise restrains trade therein.
Page 270 - This section shall not apply to corporations purchasing such stock solely for investment and not using the same by voting or otherwise to bring about, or in attempting to bring about, the substantial lessening of competition. Nor shall anything contained in this section prevent a corporation engaged in commerce from causing the formation of subsidiary corporations for the actual carrying on of their immediate lawful business, or the natural and legitimate branches or extensions thereof, or from owning...
Page 268 - ... brand, or name of the producer or distributor of such commodity and which is in free and open competition with commodities of the same general class produced or distributed by others, when contracts or agreements of that description are lawful as applied to intrastate transactions, under any statute, law, or public policy now or hereafter in effect in any State, Territory, or the District of Columbia in which such resale is to be made, or to which the commodity is to be transported for such resale...
Page 272 - Any person, partnership, or corporation may make application, and upon good cause shown may be allowed by the Commission to intervene and appear in said proceeding by counsel or in person.
Page 273 - Upon such filing, the court shall cause notice thereof to be served upon such person, and thereupon shall have jurisdiction of the proceeding and of the question determined therein, and shall have power to grant such temporary relief or restraining order as it deems just and proper...
Page 271 - If upon such hearing the Commission shall be of the opinion that the method of competition or the act or practice in question is prohibited by this Act, it shall make a report in writing in which it shall state its findings as to the facts and shall issue and cause to be served on such person, partnership, or corporation an order requiring such person, partnership, or corporation to cease and desist from using such method of competition or such act or practice.