Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-revenue Act of June 13, 1898, Volume 24U.S. Government Printing Office, 1923 - Taxation |
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A. W. MELLON admission allowed amended amount paid application approval assessed assets basis bonds or notes cent centum certificate charge cigarettes cigars claim collected collector of internal Commissioner of Internal computed contract cost court D. H. BLAIR dealer December 31 deduction depletion deposit depreciation district dividends excess profits tax exemption export factory fair market value February 28 filed fiscal foreign corporation Form gross income included income tax interest Internal Revenue internal-revenue inventory invested capital leaf tobacco liable Liberty Bond liquor loss month national prohibition act nonresident alien officer organization packages partnership payable payment penalty period permit plaintiff plaintiff in error prescribed purchase purpose received refund regulations respect Revenue Act Secretary selling sold stamps statute and articles stockholders subdivision tax imposed taxable taxpayer thereof ticket tion tobacco or snuff TREASURY DEPARTMENT trust United warehouse