A Treatise on the Law of Income Taxation Under Federal and State Laws

annual list return annual net income application assessment beneficiary bills of exchange calendar cent centum certificates of ownership certified checks claiming exemption collecting agents collector of internal Commissioner of Internal companies or associations computed coupons or interest debtor or withholding December 31 deduct and withhold Deductions Allowed discussion of subject district dividends fiduciary filed foreign corporations foreign country form of certificate gross income hereby income accruing income derived income-tax law infra insurance companies interest on bonds interest orders interest paid Internal Revenue joint-stock companies liable license list or return losses March monthly list return non-resident aliens normal tax notice November 28 organized Ownership Certificates paragraph partnership payable penalty Philippine Islands prescribed profits Provided further received registered interest reinsurance return of income returns of annual statute stock companies supra tax withheld taxation tion Treasury Department Treasury regulations United withhold and pay withholding agents