Income Tax Law: Analysis and Comment

accrued actually additional tax administration agent allowed amount annual annum appears apply ascertained assessment association authorized bank basis benefit bonds business or trade calendar cent centum charged collected collector Commissioner of Internal company or association computing corporation death decedent deduction Deductions Allowed Department distributed district dividends domestic duty entire exceed exceeding exemption expenses fair Federal fiscal foreign further gains Government gross estate hereunder imposed income derived income tax indebtedness individual insurance company interest Internal Revenue joint-stock company levied liable losses March mutual necessary net income nineteen hundred non-resident aliens normal tax operated organizations otherwise paid partnerships payment penalty person possession premium prescribed profits Provided reasonable received regulations resident respect revised rules shares Statute subdivision tax paid taxable thereof thirteen tion Treasury trust United unless withheld