FOREWORD THIS pamphlet is confined to a consideration of Federal taxation of income, as such taxation is provided for by the Revenue Act of 1921. The subject is considered under three general heads: (a) Definition of terms used in the Act. (b) Notation of the principal modifications (c) A resume of the Income Tax Law, with The object sought is to assist taxpayers in reading the Law intelligently and applying it to the facts of their particular cases. The analysis and suggestions made are of course subject to such modification as departmental regulations when issued-may require. The Law is always the source of authority. It is printed in a separate pamphlet. CONTENTS -When and where to be filed.. Income Tax (Continued). Insurance Companies-tax on income of. —against tax computed on return-Individuals. -of tax collected at source Limitation of examinations and final assessment. -of Liberty Bond Exemptions. Chart of Liberty Bond Exemptions Table I. Table II. -Income from sources within TABLES ..... Table III. Table IV. Table V. Table VI. Table VII. Consolidated Returns for 1917..... Possession of the United States-Citizen of a .Paragraphs 6 ..... .... Pages 84-85 Comparison of rates and amounts of indi- ....... ...... Individual Normal and Surtax and percent- 151 153-160 161-177 178-185 186-193 194 195 196 197 198-199 200 201 202-205 206-209 210-219 220-222 223 224 225 226 227 228-233 234 235 236 237 238 239-240 Pages 87 88-90 91 92-93 94 95 96 97-98 99 Definitions (Words and phrases used in the Law). (Paragraphs of text are numbered-References are to paragraphs) .Pages 9 to 24 amortization war in- -corporations business expense, ... cor- porations by corporations -individuals depletion by corpora- -individuals dividends received by corporations estates and trusts -items not deductible.. non-resident aliens property compulsorily or taxes paid by corpora- from -period less than 12 -rates of -repealed when -rules for computa- -1921, what is PAR. 86 100 93 74 93-106 88 97 101 87 99 85 98 92 73-90 94 75 107-111 96 91 89 95 158 56 212 214 217-218 213 219 |
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