[PDF] Top 20 Consecuencias y alternativas para las mujeres con problemas de infertilidad

... Income from, payments for the use of, or gains from sales or exchanges of any personal tangible or intangible property and gains from sales or exchanges of real es[r] ... See full document

... the Commonwealth to assess additional Massachusetts tax. This portion of§ 8 replaces the first three paragraphs of G.L. 62, § 33, which contained information reporting req[r] ... See full document

... 4 G.L.. Settlement of Estates §1l9. Treasurer and Receiver General. City of Cambridge. SIver Johnson Sporting Goods Co. City of Boston. City of Boston. Inhabitants of Brookline[r] ... See full document

... tiffs then sought injunctive and declaratory relief against the MDCS in the superior court, which declared chapter 226 constitutional in its en- tirety and ordered the MDCS t[r] ... See full document

... In past years there has been no comprehensive statutory provision, appli- cable to all state taxes, authorizing the Tax Department to assess or collect taxes by round[r] ... See full document

... Quinn, Brian J.. Sales and use tax: Governmental immunity: First Agricul- tural National Bank of Berkshire County v. State Tax Commission. 1 The plaintiff is one of ninety[r] ... See full document

... The Court, relying on decisions of the United States Supreme Court, re- versed the decision of the Appellate Tax Board and held that the tax was properly assessed because[r] ... See full document

... (1) the commissioner has the power and the duty to direct local assessors to take such action as will tend to produce uniformity throughout the Commonwealth in [r] ... See full document

... measured by gross premiums when some of the premiums arose from insuring foreign risks (Hong Kong and Surinam). It was held that the excise constituted neither an un[r] ... See full document

... The last corporate amendment enacted with the sales tax expanded the definition of foreign corporations subject to the regular business corporation excise to include [r] ... See full document

... certain replacement parts and machinery for Wakefield's concrete mixer trucks were "used directly. in an industrial plant in the manufacture, conversion' or proce[r] ... See full document

... The Commission has ruled that a Massachusetts corporation, upon proper application attached to its return, may exclude from its income the dividends received from a wh[r] ... See full document

... preme Judicial Court, however, sided with the taxpayer, holding that the accumulated income did not become taxable merely because of the existence of the testamenta[r] ... See full document

... Following the Survey year, the Supreme Judicial Court affirmed the result reached by the Appellate Tax Board, but it did so on grounds different from those adop[r] ... See full document

... 19 The Court, at the outset, accepted the Commissioner's characterization of the guaranty payment as a non-business bad debt 10ss.20 Noting that for most purposes the deduct[r] ... See full document

... The General Court also adopted the Commission's recommendation to change the allocation method used in arriving at the corporate ex- cess deduction, allowed domestic busi[r] ... See full document

... In order to determine the deductible portion of the federal tax where the taxpayer has both business and non-business income, the federal tax payment is multiplied by a frac[r] ... See full document

... The amendment purports to tax to such a partnership all of its business income, but presumably the in- tention of the statute was to tax only the business inco[r] ... See full document

... "Income subject to taxation" is adjusted gross income as above de- fined, less the following exempt income: (i) interest from obligations of Massachusetts and its p[r] ... See full document

... Smith case the rule was that amounts received by a shareholder in liquidation of a corporation were taxable as an ordinary dividend under General Laws, Chapter 6[r] ... See full document