Taxation of Corporations and Personal Income in New York, Volume 1

accounts receivable actual value aff'd amended by ch amount annual application Article 9 Article 9-a assessment assessment-roll assessors average bank Barker Board of Tax business corporations cent centum chapter collection comptroller computed county treasurer Court of Appeals deducted determination dividends domestic corporation entire net income erty ex rel exempt fact federal Feitner filed foreign corporation franchise tax gross assets gross earnings held imposed interstate commerce invested issued capital stock joint stock company jurisdiction levied liable license tax located ment mill Misc non-par stock paid par value payment personal property petition poration purposes railroad real estate real property realty roll section 182 section 214 segregation special franchise statute supra Supreme Court tangible property Tax Comm'rs Tax Commission tax district Tax Law taxable taxation thereof tion town valuation warrant writ of certiorari York