Income Tax: Law and Accounting

accrued allowable deductions annual annum ascer ascertained assessment asso Bad Debts basis bonds books of account buildings business or trade calendar capital stock cent centum certificate charged claim Collector of Internal Commissioner of Internal company or association computed cost coupons deeds of trust District dividends duction earnings exceed excess expenses fair market value farm Fidelity Bond file a return fiscal gross income income derived income received income tax law income tax return indebtedness individual insurance companies interest paid Internal Revenue invested joint-stock company ledger liable limited partnership loss sustained ment nonresident alien normal tax operating organized payable payment penalty place of business premium prior to March profits purchase purpose rate of depreciation reasonable allowance Reserve for Depreciation return of income return or list salaries scrip subject to withholding tax paid tax withheld taxable thereof tion total net income trust United Withholding Tax