(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." (Γ§ 17204, subd.