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But in statutes levying taxes the literal meaning of the words employed is most important for such statutes are not to be extended by Implication beyond the clear import of the language used.

Cases Decided in the Court of Claims of the United States - Page 72
by United States. Court of Claims - 1927
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Cases and Materials on Federal Taxation

Erwin Nathaniel Griswold - Taxation - 1946 - 820 pages

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United States Code Annotated, Volume 26, Issues 1-22

United States - Law - 1948 - 518 pages

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Permanent digest of American law reports annotated, Volume 10

1950 - 1008 pages

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Internal revenue bulletin: Cumulative bulletin, Part 2

United States. Internal Revenue Service - Business & Economics - 1950

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Cases and Materials on Federal Taxation

Roswell Foster Magill - Taxation - 1950 - 580 pages

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Successful Tax Practice

Hugh Craig Bickford - Tax administration and procedure - 1950 - 458 pages

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The Federal Reporter

Law reports, digests, etc - 1952 - 1110 pages

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California Jurisprudence: A Complete and Modern Statement of the ..., Volume 26

Law - 1952 - 934 pages

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Statutory Construction: A Statement and Exposition of the General Rules of ...

Francis J. McCaffrey - Law - 1953 - 208 pages

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Taxation in the United States

Randolph Evernghim Paul - Taxation - 1954 - 854 pages

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