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" ... shall render a true and accurate return to the Commissioner, under such regulations and in such form and manner and to such extent as may be prescribed by him with the approval of the Secretary, setting forth the amount of such gains, profits, and... "
Income Tax Procedure - Page 222
by Robert Hiester Montgomery - 1920
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The American Year Book

Albert Bushnell Hart - Almanacs, American - 1926 - 1218 pages
...or more in any taxable year . . . shall enter a true and accurate return to the Commissioner . . . setting forth the amount of such gains, profits, and...and the name and address of the recipient of such income." Collection at source is used only in the case of incomes, subject to tax, going to individuals...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...such form and manner as may be prescribed by him, with the approval of the Secretary of the Treasury, setting forth the amount of such gains, profits, and...name and address of the recipient of such payment: Provided, That such returns shall be required, regardless of amounts, in the case of payments of interest...
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Income Tax Law, Analysis and Comment

Harris, Forbes & Co., New York - Income tax - 1917 - 170 pages
...such form and manner as may be prescribed by him, with the approval of the Secretary of the Treasury, setting forth the amount of such gains, profits, and...name and address of the recipient of such payment: Provided, That such returns shall be required, regardless of amounts, in the case of payments of interest...
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War Tax: A Synopsis of the War Tax with Accurate Tables and Concrete ...

Chester William Le Noir - Income tax - 1917 - 20 pages
...authorized and required to render a true and accurate return to the Commissioner of Internal Revenue, setting forth the amount of such gains, profits, and...name and address of the recipient of such payment: Provided, That such returns shall be required, regardless of amounts, in the case of payments of interest...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 180 pages
...prescribed by *As amended October 3, 1917. him, with the approval of the Secretary of the Treasury, setting forth the amount of such gains, profits, and...name and address of the recipient of such payment: Provided, That such returns shall be required, regardless of amounts, in the case of payments of interest...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 140 pages
...such form and manner as may be prescribed by him, with the approval of the Secretary of the Treasury, setting forth the amount of such gains, profits, and...name and address of the recipient of such payment: Provided, That such returns shall be required, regardless of amounts, in the case of payments of interest...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...such form and manner as may be prescribed by him, with the approval of the Secretary of the Treasury, setting forth the amount of such gains, profits, and...name and address of the recipient of such payment: Provided, That 87 "' ofet"ra*td of such returns shall be required, regardless of amounts, in the case...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 690 pages
...of the income be obtained, as the law merely requires that the payor shall report the amount of the gains, profits and income and the name and address of the recipient of such payment.11 Return of Information at the Source. The law provides, with respect to dividend payments...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 674 pages
...of the income be obtained, as the law merely requires that the payor shall report the amount of the gains, profits and income and the name and address of the recipient of such payment.11 Return of Information at the Source. The law provides, with respect to dividend payments...
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Income Tax Law of the United States: Act of September 8, 1916, as Amended ...

Guaranty Trust Company of New York - Aliens - 1918 - 108 pages
...such form and manner as may be prescribed by him, with the approval of the Secretary of the Treasury, setting forth the amount of such gains, profits, and...name and address of the recipient of such payment: Provided, That such returns shall be required, regardless of amounts, in the case of payments of interest...
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