Income Tax Law and Accounting, 1918: Being a Practical Application of the Provisions of the Federal Income Tax Act of September 8, 1916, as Amended; the War Income Tax and the War Excess Profits Tax Laws of October 3, 1917; and Containing the Corporation Capital Stock Tax Law and Rulings Thereon; Federal Estate Tax, Excise and Miscellaneous War Taxes; and the New York State Income Tax Statute Applicable to Manufacturing and Mercantile Corporations |
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Act of September actual cash value additional tax amended ascertained assessment assets basis bonds book value books of account calendar capital invested capital stock cent centum charged collected Commissioner of Internal company or association computed cost district dividends domestic partnership earnings entitled exceed Excess Profits Tax excise tax exemption expenses fiscal gross income included income received Income Tax Law income tax returns indebtedness individual insurance company intangible property interest paid Internal Revenue invested capital Item January joint-stock company KITCHIN liability loss ment nineteen hundred nonresident alien normal tax operating organized pany par value Partner payable payment penalty person poration premium prescribed prewar period prior to March Profits Tax Law purchase returned as income ruling salaries sold stockholder subdivision surplus tangible property tax imposed tax purposes taxable thereof tion total net income trade or business Treasury Department United