UNITED STATES Income Tax Law SIMPLIFIED For Business Men THIRD EDITION, ENLARGED AND REVISED By FERDINAND A. WYMAN of the Suffolk County, PRICE, ONE DOLLAR 1895 COPYRIGHT, 1895, BY FERDINAND A. WYMAN HARYAND COLLEGE LIBRARY APR 28 1896 CAMBRIDGE, MASS. The Wutton. PREFACE TO THIRD EDITION. The especial aim of this book is to help tax-payers make out their returns. Of the justice or injustice, the validity or invalidity, of the various provisions there is to be found herein little or no discussion. A comparison of the blanks under this law with those under former income-tax laws shows in the items in relation to the gains, profits and income from business, as well as in other items, changes whose nature and effect cannot be determined with accuracy in advance of decisions by the Department and the Courts. Where honest doubt exists as to the meaning of any part of the law, it seems proper that taxpayers should adopt the construction most favorable to themselves until they know, or have reasonable cause to believe, that the Department or the Courts have otherwise decided. 131 DEVONSHIRE STREET, BOSTON, MASS., March, 1895. F. A. W. |