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TABLE OF CONTENTS
Preface.
Table of Cases
Introductory
The Normal and Additional Income Tax
What the Net Income Includes.
✓Deductions - Business Expenses -Interest
Exclusions
✓Deduction of $3,000 or $4,000-Husband and
When Assessments shall be Made and Paid
Additions in Case of Non-payment
Deduction and Payment at Source of Normal
Tax
Penalties in Case of Refusal or Neglect to
Make Return and in Case of Fraudulent
Return
Net Income of Domestic and Foreign Cor-
porations Deductions.
Computation of Tax Returns
101
116
Assess-
Class of Corporations, etc., Subject to Tax. .
145
Inventories, Accounts, etc.
153
Deductions, Expenses, etc.
154
Meaning of "State" or "United States"
PAGE
161
164
173
183
Penalty for Revenue Officers Disclosing Op-
erations, etc., of Manufacturers, Income
Returns, etc. Canvass of Districts for
Objects of Taxation - Annual Returns of
Persons, etc., Liable to Tax-When
Collector or Deputy May Make Return
Notice to Make Return Production
of Books of Account-
Receipt of Collector of Internal Revenue for
Taxes ..
Penalties
Jurisdiction of the United States District
Courts
Certain Administrative, etc., Laws to Apply.
Porto Rico and the Philippine Islands.
184
198
199
200
Treasury Regulations as to Collection at the
Source on Bonds, etc. .
207
TABLE OF CASES CITED
[REFERENCES ARE TO PAGES]
Abrast Realty Co. v. Maxwell
Bank for Savings v. Collector.
Barnes v. Railroad
Boyd v. United States
Calder v. Bull
Chesebrough v. United States
Christie St. Commission Co. v. United States
78
Merck v. Treat.
Mutual Benefit Ins. Co. v. Herold
Nixon v. United States
Pacific Bldg. & Loan Ass'n v. Hartson
Parkview Bldg. Ass'n. v Herold
Partridge v. Mallandaine
Patton v. Brady
112, 127, 128
Pennsylvania Steel Co. v. New York City R. Co. Pollock v. Farmers' Loan Co.
112, 115
77, 79
26, 32, 99