Excerpt from Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax It is fortunate that we passed an Income Tax law in 1913. It would be better for us now if we had done so ten years earlier. Without an Income Tax we could not raise the tremendous sums of revenue now required; and with a new law, the Internal Revenue employees would be like an army of raw recruits. They have had a period of training under the 1913 and 1916 Income Tax Laws which is now Of inestimable ... Read More
Excerpt from Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax It is fortunate that we passed an Income Tax law in 1913. It would be better for us now if we had done so ten years earlier. Without an Income Tax we could not raise the tremendous sums of revenue now required; and with a new law, the Internal Revenue employees would be like an army of raw recruits. They have had a period of training under the 1913 and 1916 Income Tax Laws which is now Of inestimable value. Our system of Income Tax Laws is still defective. Years of slow development are needed to make it work smoothly and effectively. This can take place only by. The discovery and application of correct principles to the multitude of single cases which will arise for settlement either by the Treasury Department or by the Courts. This book attempts to show what the law is in its present state Of development and to present the matter in a form readily accessible to the reader. It is not a discussion of the principles of taxation but a practical handbook for present use, and it is the author's hope that it may be found of some value for that purpose. Criticisms of its shortcomings and suggestions for its improvement will be thankfully received. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at ... 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. Read Less
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