 | United States. Court of Claims - 1941 - 858 pages
...Each shall make such a return, or (2) The income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income. Article 381 of Treasury Regulations 77, promulgated under the Revenue Act of 1932, and relating to... | |
 | 1925 - 794 pages
...over, each shall make such a return, or the income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income. Where returns for prior years have not been submitted by persons in the military or naval forces on... | |
 | United States - 1921 - 642 pages
...Each shall make such a return, or (2) The income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income. (c) If the taxpayer is unable to make his own return, the return shall be made by a duly authorized... | |
 | United States - 1922 - 756 pages
...Each shall make such a return, or (2) The income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income. (c) If the taxpayer is unable to make his own return, the return shall be made by a duly authorized... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...such year of $5,000 or over, ... (2) the income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income." PROBLEM 192 Illustrating Case in Which Individual is Unable to make His Own Return FACTS: Allan Jordan,... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...Each shall make such a return, or (2) The income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income. • (c) If the taxpayer is unable to make his own return, the return shall be made by a duly authorized... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...Each shall make such a return, or (2) The income of each shall be included in a single joint, return, in which case the tax shall be computed on the aggregate income. (c) if the taxpayer is unable to make his own return, the return shall be made by a duly authorized... | |
 | James Irwin Tucker - 1923 - 360 pages
...a return, or in the alternative, (2) The return of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income * * *." As stated, a return must be filed where the aggregate gross income of husband and wife living... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...Each shall make such a return, or (2) The income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income. (c) If the taxpayer is unable to make his own return, the return shall be made by a duly authorized... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...Each shall make such a return, or (2) The income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income. SEC. 223. (c) If the taxpayer is unable to make his own return, the return shall be made by a duly... | |
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The income of each shall be included in a single joint return in which case the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several. 
