Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 and Subsequent Years

accounting accumulated acquired actual addition allowed amount amount paid apply assets average basis beginning benefit bonds Bracket calendar cents charged citizen claim collected collector commissioner companies computed contract cost death decedent deduction deemed determined distributed dividends domestic earnings ending entire exceed excess excess-profits taxes exemption existence expenses fair filing fiscal foreign corporation fraction gains gross estate gross income imposed income in excess income tax individual installment interest invested capital issued leased less lieu loss March means month net income non-resident obligations officer operated organized otherwise partnership payment personal service corporation policies possession pre-war period preceding premium prior profits profits tax rates reasonable received refunded resident shares shown sold sources specific stockholder subdivision surtax tax paid taxable taxpayer thereof ticket tion Title trade transfer trust unless war-profits