[Download] "Tiperary Corp. v. New Mexico Bureau of Revenue" by Court of Criminal Appeals of Oklahoma " Book PDF Kindle ePub Free

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eBook details

• Title: Tiperary Corp. v. New Mexico Bureau of Revenue
• Author : Court of Criminal Appeals of Oklahoma
• Release Date : January 15, 1979
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 71 KB

Description

Pursuant to ? 7-1-25, N.M.S.A. 1978 [formerly ? 72-13-39, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, Supp.1975)], Taxpayer-appellant appeals a Decision and Order of Bureau-appellees Commissioner affirming the Bureaus assessment of corporate income taxes on the sale of Taxpayers Wyoming coal leases. The Bureau determined the proceeds from the sale to be business income under ? 7-4-2 A, N.M.S.A. 1978 [formerly ? 72-15A-17 A, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, Supp.1975)] and, accordingly, apportioned this income to New Mexico pursuant to ?? 7-4-10 through 7-4-18, N.M.S.A. 1978 [formerly ?? 72-15A-25 through 72-15A-33, N.M.S.A. 1953 (Repl. Vol. 10, pt, 2, Supp. 1975)] of the Uniform Division of Income for Tax Purposes Act (?? 7-4-1 to 7-4-21, N.M.S.A. 1978) [formerly ?? 72-15A-16 to 72-15A-36, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, Supp.1975)]. We affirm.

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