Treasury Decisions Under Internal Revenue Laws of the United States, Volume 20

accrued act of October act of September actual admission agent alcohol allowed amended amount paid apply Approved assessed assets bonds calendar capital stock cent centum certificates charges claim collected collectors of internal Commissioner of Internal company or association computed cost D. C. To collectors DANIEL December 31 depreciation dividends earnings excess profits tax excise tax exemption filed fiscal foreign corporation Form gross income income tax indebtedness individual insurance companies interest Internal Revenue invested capital issued joint-stock company L. S. ROWE liability manufacturer March net income nineteen hundred nonresident alien OFFICE OF COMMISSIONER owner par value partnership payment penalty person plaintiff plaintiff in error prescribed prior purchase purpose refund regulations return of income ROPER sold stamps statute stockholders tax imposed taxable taxpayer thereof tickets tion trade or business TREASURY DEPARTMENT trust United