A Treatise on the Law of Income Taxation Under Federal and State Laws

16th Amend 36 Stat accruing Act Aug act of October actual owner allowable deductions annual net income ascer assessed Baldwin Locomotive bank beneficiary bonds capital stock centum certificate claim collected collector of internal Commissioner of Internal Comp company or association Connecticut Mut Corporation Excise Tax Corporation Tax corresponding provision coupons debtor corporation deducted from gross district dividends earnings exemption expenses Federal income tax fiduciary filed gross income held hereby income derived income tax law Income Taxes 2d income-tax insurance companies Internal Revenue joint-stock company lease lessee liable loss McCoach nineteen hundred normal tax offers in compromise organized ownership payment person place of business poration premium prescribed profits purpose quired refund return of income returns of annual revised statute stockholders tax imposed tax paid Taxes 2d edn thereof tion total net income TREASURY DEPARTMENT trust United withholding agent