Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax

accrued Act of September actual additional agent allowed amended amount annual apply assessed association authority bank basis beneficiary bonds capital capital stock cash certificates Chapter charged citizens claim collection collector Commissioner computing cost court deduction depreciation derived determined distributed district dividends domestic earnings exceed excess exempt expenses fact fiduciary filed fiscal fixed foreign corporations gains Government gross held imposed income tax indebtedness individual insurance company interest Internal Revenue invested issued Letter from Treasury liable limited loss March meaning ment net income non-resident alien normal notice operating organized owner paid partnership payment penalty period permitted person prior profits provisions purchase reasonable received reported resident respect rules seems shares sources statute stockholders taxable taxpayer term thereof tion trade transaction Treasury Department dated trust United unless withholding