An Analysis and Interpretation of the Federal Income Tax Law

aforesaid annual net income approved ascer assessment bank or collecting bonds centum certificate of ownership certificates of deposit claim collecting agency collector of internal Commissioner of Internal companies or associations compensation computed coupons or interest day of March deputy collector District of Columbia dividends ductions entire net income excise tax exemption fiduciary foreign country gross amount hereinbefore income derived income exceeds income received income tax law indebtedness not exceeding individual policyholder interest orders interest paid Internal Revenue joint-stock companies liable list or return losses and expenses ment name of debtor nineteen hundred normal tax oath or affirmation organized owner payable payment persons residing Philippine Islands Porto Rico Provided further registered interest reinsurance required by law returns of annual Secretary sources tax herein imposed tax imposed taxable income transacted and capital TREASURY DEPARTMENT trustee or debtor United W. G. MCADOO W. H. OSBORN withheld and paid