(DOWNLOAD) "Maytag Company v. Commissioner Taxation" by Supreme Court of Minnesota # eBook PDF Kindle ePub Free
eBook details
- Title: Maytag Company v. Commissioner Taxation
- Author : Supreme Court of Minnesota
- Release Date : January 17, 1944
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
Taxation -- income tax -- taxability and situs of sales made in state through, from, or by branch office of foreign corporation. 1. Under Mason St. 1940 Supp. § 2394-25(A)(2), 1 sales made ""through, from or by"" a branch office of plaintiff within this state are properly taxable although consummated without the state. To give effect to the legislative purpose, the word ""and"" is construed in a disjunctive sense in the following language of said section: ""the basis which the sales made within this state and through, from or by offices, agencies, branches or stores within this state,"" etc.
 "Maytag Company v. Commissioner Taxation" by Supreme Court of Minnesota # eBook PDF Kindle ePub Free){kind=link}