The Taxation of Corporations in New York: With Forms, and an Appendix Containing the Provision of the Federal Income Tax Law Affecting Corporations (Classic Reprint)

Excerpt from The Taxation of Corporations in New York: With Forms, and an Appendix Containing the Provision of the Federal Income Tax Law Affecting Corporations

While the entire volume has received the attention of each of the authors, Parts I and III of the book, devoted respectively to local and state taxation, are the work of Mr. Powell, and Part II, devoted to the special franchise tax, has been prepared by Mr. Saxe. To distinguish the statute law from that part of the book devoted to commentary, the former has been printed in smaller type. The source of the statute is noted at the end of each section of the Tax Law, reference being made to the origi nal Revised Statutes of 1827 or later law, as the case may be. The provisions of the Charter of the City of New York affect ing the taxation of corporations, will, as a rule, be found under separate chapter headings.

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