Treatise On The Income Tax Act 1961

Author : Henry Campbell Black
Publisher : Forgotten Books
ISBN 13 : 9780260131072
Total Pages : 920 pages
Book Rating : 4.1/5 (31 download)

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Download or read book A Treatise on the Law of Income Taxation Under Federal and State Laws (Classic Reprint) written by Henry Campbell Black and published by Forgotten Books. This book was released on 2017-11 with total page 920 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from A Treatise on the Law of Income Taxation Under Federal and State Laws The following pages include a detailed discussion of the na ture of income taxes in general, the constitutional and stat utory provisions applicable thereto, the various constitutional objections to their validity and the decisions of the courts thereon, the rules for the construction of income tax laws, the various questions which arise in the practical determina tion of what constitutes taxable income, and concerning the persons and corporations subject to the tax, also the matter of exemptions and exceptions, deductions and allowances, the depreciation of property and equipment, and the amortization of bonds, and further, as to the time, form, and manner of making income tax returns, publicity of returns, penalties for delinquency, the assessment of the tax and appeals there from, the rate of taxation and its amount, the manner and process of collecting the income tax, including the new and important feature of collection at the source, and the te funding and recovery of taxes illegally exacted. It is hoped that the book will be found valuable not only to individual taxpayers and their legal advisers, but also to the financial officers of corporations, to local representatives of foreign companies and business houses, to American com panics and firms doing business abroad, and to banks, bank ers, and trust companies collecting foreign interest or divi dends, all of whom have a direct interest in the taxation of incomes, and who, at least under the present federal statute, are in some measure charged with details in the administra tion of the law itself. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com 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.