Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-revenue Act of June 13, 1898, Volumes 20-21U.S. Government Printing Office, 1919 - Taxation |
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accrued act of October act of September actual admission agent alcohol allowed amended amount paid apply Approved assessed assets basis bonds calendar capital stock carrier CARTER GLASS cent centum certificates charges claim collected collector of internal Commissioner of Internal company or association computed cost court D. C. To collectors depreciation district dividends excess profits tax excise tax exemption filed fiscal foreign corporation Form gross income income tax indebtedness individual insurance companies interest Internal Revenue invested capital issued joint-stock company liability manufacturer March net income nineteen hundred nonresident alien OFFICE OF COMMISSIONER owner payment penalty person plaintiff in error prescribed prior purchase purpose regulations return of income ROPER Secretary sold stamp statute stockholders subdivision surplus tangible property tax imposed taxable taxpayer thereof tickets tion trade or business transportation TREASURY DEPARTMENT trust United withholding