Excerpt from An Index to the Official Reports of Income Tax Cases, 1907 IN this volume an attempt has been made to compile a comprehensive Index to the Reports of Income Tax Cases, with references not only to the points primarily decided in the Courts, but also to other points of importance to be found in the reported judgments and likely to be of interest to those engaged in the administration of Income Tax law. A word of warning is, however, necessary. This work is intended as an Index to the Income Tax, Cases, and not as a substitute for them. Few things are more misleading than the quotation of a single sentence without its context, and the functions of an index have been performed as soon as the user has found the reference to the passage of which he is in search. It will be noticed that certain dicta occurring in cases that have been overruled have been inserted in this Index. The reason for this is that a judgment may contain many sound propositions whose validity is not affected by the reversal of the decision in the case in which it is delivered, and this applies with even greater force to a dissenting judgment delivered in a case that has been overruled. All dicta quoted from cases overruled or doubted, or from dissenting judgments, have been indicated by distinguishing marks. Cases relating to Inhabited House Duty and to Corporation Duty have not been indexed, mainly on account of their relatively slight importance. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Excerpt from Income and Federal Tax Reports, 1920 The 1909 law is now of historical interest only-the present law does not in any way refer to it, as it does to the true Income Tax laws of 1913 and 1916. The Income Tax of 1913 - This law was enacted Octo ber 3, 1913. It was not intended as a temporary meas ure, but was intended to bring revenues to the govern ment, which had quite definitely abandoned its almost sole reliance for revenues on import duties. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Excerpt from Digest of Income Tax Rulings: Nos; 1-1159, Inclusive; August, 1920 References to section and article are to sections of the Revenue Act of 1918, and to articles ationa 45, unless other wise stated. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Excerpt from Digest of Income Tax Rulings, Vol. 7: December, 1919 In the upper right-hand corner of each rulin a reference is made to the bulletin, ear, and ruling number; if the ull decision is desired it can be foun in the Cumulative Bulletin - December, 1919 - under the same section and article numbers, and identified by the ruling number. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Excerpt from Report of the Committee on the Federal Income Tax: A Report Submitted to the Ninth Annual Conference of the National Tax Association, San Francisco, California, August 10-14, 1915 We now come to the Specific recommendations as to points in which not only the language but the subject-matter of the act itself is in our Opinion in need of alteration. We give first a list of these recommendations and then proceed to ex plain them. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Excerpt from Bulletin E Income Tax: Taxes, Deductions and Credits, Revenue Act of 1918 The taxes which may be deducted by individualmfjgeiffis 2112 citizens and residents of the United States in rendering United Stat their personal income tax returns consist of all taxes paid or accrued within the period for which the return is made that are not Specifically excluded by section 214 (a)3. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Excerpt from Cumulative Bulletin Income Tax Rulings, 1921 The rulings are grouped under the sections of the Revenue Act of 1918 and the articles of Regulations 45 to which they relate. The number and the class of each ruling are indicated by numerals and abbreviations. For example, 36 - 20 - 1189; Sol. Op. 60, means Solici tor's Opinion 60 which is ruling 1189 and was first published in Bulletin 36 of the 1920 income tax bulletin service. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.