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

act of Congress annual list return annual net income application assessment authorized bank beneficiary bonds cent centum certificates of ownership certified checks collecting agents collector of internal Commissioner of Internal companies or associations coupons or interest court December 14 December 31 deduct and withhold deductions allowable depreciation discussion of subject district dividends excise tax expenses fiduciary filed fiscal foreign corporations foreign country gross income income derived income tax law income-tax indebtedness individual infra insurance companies interest orders interest paid Internal Revenue joint-stock companies liable license list or return losses ment monthly list return non-resident aliens normal tax notice officers organized owners Ownership Certificates paragraph partnership payable payment penalty person prescribed profits received return of annual rule salaries statute stock companies supra Tax Cas taxable income taxation taxpayer thereof tion Treasury Decisions Treasury department Treasury regulations trust United Wisconsin withholding agent