The Income Tax Under United States and Massachusetts Law

abatement acts in amendment administrator amount annuities assessed asso association or trust beneficiary business or trade centum chapter four hundred city or town Commissioner of Internal commonwealth company or association corporation coupons debts deduction deposits district dividends exceeding excess executor expenses Fiduciaries file a return fiscal gross income hundred and ninety hundred and thirteen income derived income exceeds income received income return income tax assessor Income Tax Law income taxable indebtedness inhabitant insurance companies intangible property interest paid Internal Revenue joint-stock company liable list of employees losses March 1st Massachusetts ment mortgage Municipal bonds nineteen hundred nonresident alien normal tax partnership payable payment Philippine Islands place of business premiums profits real estate reasonable allowance rent required to file residents returned as income Salaries tax commissioner tax paid taxable income taxpayer tion total net income transferable shares trust companies trustees in bankruptcy United Withholding Agent