(From Report of Commissioner of Internal Revenue, 1915.)

FEDERAL

INCOME TAX

A PLAIN PRESENTATION OF THE COMPLEX LAW
FOR THE BENEFIT OF THE LAWYER

AND THE BUSINESS MAN

BY

BRUCE CRAVEN

Attorney and Counselor at Law, Trinity, N. C.

Author of Torrens Title Systems, Synopsis of Corporation Law,
Member of American Bar Association, Etc.

AND

R. O. EVERETT

of the Durham, N. C., Bar

Of the Law Firm of Manning, Everett & Kitchin,
Member of American Bar Association, Etc.

RALEIGH, N. O.

EDWARDS & BROUGHTON PRINTING CO.

1916

COPYRIGHT, 1916, BY

BRUCE CRAVEN

CONTENTS

(Alphabetical Index in Last Part of Volume)

Frontispiece: Chart of Statistics.

Introduction: Purpose and aim of book; general view of contents;

how to use Index; proposed amendments to present law, etc.
Abbreviations.

Summary.

TREASURY REGULATIONS (199 Articles). (Pages 79-164.)