Items related to A New Income Tax Manual

A New Income Tax Manual - Softcover

Joseph Walker Magrath

 
9781314209785: A New Income Tax Manual

Synopsis

A New Income Tax Manual : Explaining The Requirements Of The Federal Income Tax Law And The Treasury Department Regulations With Respect To The Administration Thereof by Joseph Walker Magrath. This early 20th?century reference work explains the United States federal income tax system as enacted by the 1913 law and the Treasury Department Regulations that administer it. The text compiles the principal statutory provisions, Treasury decisions dating from 1887 to 1914, and regulatory guidance to show who is taxed (citizens, residents, corporations, foreign entities), how tax is computed for individuals and for corporations, and the structure of exemptions, deductions, and penalties. It covers rates (normal and additional taxes), the concept of net income, and the treatment of exemptions for public officers, interest on public securities, and income from public utilities. The manual also provides practical procedures for returns, including forms, deadlines, collection at the source, list returns, and enforcement, illustrated with worked examples and procedural notes for practitioners.

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