Excerpt from Income and Profits Taxes
IX. The Tax
Individual Normal Tax, Credits and Exemptions, Surtax, Fiscal, Years, Corporation Income Tax, Excess Profits Tax, Credits, Limitations, Special Cases
X. Invested Capital
Stock Paid In, Inadmissible Assets, Surplus and Undivided Profits, Tangible and Intangible Property, Changes in Invested Capital, Consolidations and Affiliations
XI. Returns
Individuals, Fiduciaries, Partnerships, Corporations, Consolidated Returns, Filing
XII. Payments And Claims
Time for Payment, Penalties, Enforcement, Medium of Payment, Credits for Taxes, Medium of Payment, Credits for Taxes, Claims, Specific Penalties, Administrative Provisions
XIII. Withholding
General, Information at Source, Inspection of Returns
XIV. Matters Partially Obsolete
War Profits Tax: General; Credits; Pre-War Period, Government Contracts: Amortization, Inventory Losses, Rebate Losses, Net Losses
XV. The Capital Stock Tax
Corporations Liable, Basis of Tax, Determination of Tax, Returns and Payments
XVI. Practical Discussion
Functions of Tax Practitioners, Handling Doubtful Matters, Analysis of the Return, Accounting for Tax Purposes
Appendices
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