Treasury Decisions Under Internal Revenue Laws of the United States, Volume 21U.S. Government Printing Office, 1920 |
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agent alcohol alcohol by volume allowed amended amount paid application approval assessed beverage bonds calendar carrier CARTER GLASS cent centum certificate charges claim collected collectors of internal Commissioner of Internal computed contract D. C. To collectors decedent deduction distilled spirits district dividends exceed excess profits tax executor exemption export February 24 filed fiscal gross estate gross income hereby included income tax interest Internal Revenue internal-revenue invested capital issued leaf tobacco liable Liberty bonds liberty loan manufacturer ment net estate net income nonresident alien OFFICE OF COMMISSIONER partnership payable payment penalty personal service corporation premium prescribed profits taxes purchaser purpose receipt received refund regulations Revenue Act ROPER Secretary shipment sold stamp statute and articles stockholders subdivision subject to tax tax imposed taxable taxpayer thereof tion transportation TREASURY DEPARTMENT trust United war profits wines