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" Khali be assessed by personal return under rules and regulations to be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury. "
The Federal Income Tax Law Act of September 8, 1916, as Amended: Act of ... - Page 98
by United States, Guaranty Trust Company of New York - 1918 - 140 pages
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The Income Tax Under United States and Massachusetts Law

Frank A. North - Income tax - 1917 - 164 pages
...exceeding $5,000, or imprisoned for a term not exceeding one year, or both, in the discretion of the court. Revenue and approved by the Secretary of the Treasury....gains, profits, and income of a taxable class, as denned by this title, shall be charged and assessed with the corresponding tax, normal and additional,...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - Electronic books - 1917 - 386 pages
...foregoing and not returned and paid by virtue of the foregoing or as otherwise provided by law 137 shall be assessed by personal return under rules and regulations...Internal Revenue and approved by the Secretary of the Treasury. 138 The intent and purpose of this title is 139 that all gains, profits, and income of a...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 674 pages
...foregoing and not returned and paid by virtue of the foregoing or as otherwise provided liy law shall be assessed by personal return under rules and regulations...the Commissioner of Internal Revenue and approved tiy the Secretary of the Treasury. The intent and purpose of this title is that all gains, profits,...
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Revenue to Defray War Expenses: Hearings & Briefs... on H.R. 4280

United States. Congress. Senate. Committee on Finance - 1917 - 684 pages
...and income not falling under the foregoing and not returned and paid by virtue of the foregoing shall be assessed by personal return under rules and regulations to be prescribed by the Commissioner of Internal Reveuue and approved by the Secretary of the Treasury. The intent and purpose of this title is that...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 180 pages
...paid by virtue of the foregoing or as otherwise provided by law shall *As amended October 3, 1917. be assessed by personal return under rules and regulations to be prescribed by the Commissioner of the °f Internal Revenue and approved by the Secretary of the Treasury. The intent and purpose of this...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 690 pages
...may file returns for his principal and pay the tax based thereon. The intent and purpose of the act is ' ' that all gains, profits and income of a taxable class," as defined by the law, shall be charged and assessed with the corresponding tax, normal and supertax, prescribed...
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United States Congressional Serial Set, Issue 7265

United States - 1917 - 712 pages
...Internal Revenue and approved by the 9 Secretary of the Treasury. The intent and purpose of this 10 title is that all gains, profits, and income of a taxable class, 11 os defined by this title, shall be charged and assessed with the 12 corresponding tax, normal and...
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Columbia Law Review, Volume 18

Electronic journals - 1918 - 656 pages
...to this additional tax shall * * * make a personal return of his total net income * * * under rules and regulations to be prescribed by the Commissioner...Internal Revenue and approved by the Secretary of the Treasury." TD 2163, February 18, 1915. "Stock dividends issued as a bona fide and permanent increase...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 19

United States. Office of Commissioner of Internal Revenue - Taxation - 1918 - 448 pages
...foregoing and not returned and paid by virtue of the foregoing or as otherwise provided by law shall be assessed by personal return under rules and regulations to be prescribed by the Commissioner of Internal*Revenue and approved by the Secretary of the Treasury. The intent and purpose of this title...
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Notes on the Revenue Act of 1918, Volumes 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - War Revenue Law of 1918 - 1919 - 192 pages
...and income not falling under the foregoing and not returned and paid by virtue of the foregoing shall be assessed by personal return under rules and regulations...Internal Revenue and approved by the Secretary of the Treasury. NOTES ON THE BEVENUE ACT OF 1918. 07 Assessments, Withholding, Etc. TIME. Assessment of tax...
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