(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. ç 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.
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