(Download) "Sechrist v. Municipal Court for San Antonio Judicial District of Los Angeles County" by Second Appellate District, Division Five Court of Appeal of California ~ eBook PDF Kindle ePub Free

eBook details

Title: Sechrist v. Municipal Court for San Antonio Judicial District of Los Angeles County
Author : Second Appellate District, Division Five Court of Appeal of California
Release Date : January 09, 1976
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 83 KB

Description

We consider here the deductibility under Revenue and Taxation Code section 17204 of certain taxes paid to the State of Texas by respondent taxpayers. To make this determination we must resolve two issues: (1) the proper construction of section 17204, which enumerates those taxes paid to other authorities that are deductible from California personal income tax, and (2) whether the Texas taxes are "on or according to or measured by income or profits." (Â§ 17204, subd.