The Income Tax and Other Federal Taxes

Act of October Act of September actual cash value additional tax allowable deductions amount paid apply ascertained bank basis bonds calendar cent centum certificates citizen or resident claim collected Collector of Internal Commissioner of Internal company or association computation corporation or partnership cost depletion depreciation District dividends domestic corporation domestic partnership duction earnings Excess Profits Tax Excise Tax expense file a return fiscal foreign corporation gross income included income exceeds Income Tax law indebtedness insurance company interest paid Internal Revenue invested capital issued joint-stock company loss manufacturer ment net estate nineteen hundred non-resident alien normal tax par value payment person premium prescribed purpose return of income sold sources stamp stockholders subdivision subject to tax tax imposed taxable taxpayer thereof tion total net income trade or business Treasury Department Twin Peaks Tunnel U. S. Supreme Court United