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

act of Congress additional tax aforesaid allowed amount of income applicable assessment assessor authorized bank bonds cent centum claimed collecting agent collector of internal Commissioner of Internal company or association court debtor December 14 depreciation deputy collector distraint district District of Columbia dividends exceed exceeding excise tax exemption expenses false or fraudulent federal fiduciary filed fiscal foreign corporations foreign country Form gross income income derived income tax law indebtedness individual infra insurance companies interest paid Internal Revenue joint-stock companies liable list or return list return losses ment normal tax officers organized owner partnership payable payment penalty person policyholder porations prescribed profits receipt residing return of annual rule salaries statute stock company supra Tax Cas taxable income taxation taxes paid taxpayer thereof tion Treasury Decisions Treasury department Treasury regulations trust United Wisconsin withholding agent