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The Federal Income Tax Law

Act of September 8, 1916, as amended,

Act of October 3, 1917

with

Summary of Law and Regulations relating to
Individuals, Fiduciaries and Partnerships

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248618

HJ4652.
G8

COPYRIGHT, 1918

GUARANTY TRUST COMPANY OF NEW YORK

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WE

FOREWORD

E have prepared the summary contained in this booklet from the 1918 revision of Income Tax Regulations No. 33, just issued by the Treasury Department. The summary includes those rulings which we deem most important to the individual taxpayer in the preparation of his income tax return and in the use of new ownership certificates and information returns.

This booklet does not deal with the War Excess Profits Tax Law.

We shall be glad to give information relating to the Federal income tax law and regulations and render such assistance as may be desired in the compilation of returns.

Guaranty Trust Company
of New York

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