Comparison of the Revenue Acts of 1926 and 1928: With Index

accrued apply approval basis become final benefit Board bond calendar capital net gain centum in addition claim collected collector Commissioner computed credit or refund decedent December 31 decision deficiency determined distraint distributed District of Columbia dividends duction earnings enactment estate or trust estate tax excess-profits taxes executor exempt expiration February 28 fiduciary filed fiscal foreign corporation gain or loss gift tax gross estate gross income imposed by section income from sources income tax incomes in excess insurance company interest Internal Revenue internal-revenue liability lieu ment net income nonresident alien notice and demand paragraph payment period of limitation person petition prior proceeding in court profits provided in section provided in subdivision purposes received respect Revenue Act Revised Statutes Secretary shareholder stamp statute of limitations stock or securities tax imposed taxable taxpayer thereof tion trade or business transfer United war-profits