1922 United States Income and War Tax Guide Based on 1921 Law and Regulations

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1921. Excerpt: ... The numbers refer to paragraphs Abatement of assessment, 343. Abnormal condtions, 30. Accessories, taxed, 329. Accommodation notes, stamp taxes on, 309. Accounts consolidated, 38, 82; inadequate, 253. Accrual basis, 85; and expenses, 169; and income, 104; and interest payments, 143. Accrued expenses, 86. Accrued interest, 193; on bonds at time of sale, 146. Accrued obsolescence, 204. Additions and betterments, 166. Additions to property and capital, 69. Additions to wealth, 77. Admissible assets, 74. Adjustments, for non-payment, 117; and war plants, 226. Administration and procedure, 340. Administration, of the Revenue Law, 3; of trust, 55. Administrator's return, 57, Admission taxes, 332. Ad valorem penalties, 347. Advancements by stockholders, 63. Advertising expenses, 192. Affiliated corporations, 38; invested capi-tal, 60. Agent, fiduciary as, 58; return made by, 233. Agents, life insurance, 105. Agreement to assessment, 345. Agricultural organizations, 42. Alcoholic liquor tax, 339. Alienation of wife's affections, 91. Aliens, non-resident, 24, 81, 198. Alimony, 94. Allocating installment sales, 116. Allocating invested capital, 37. Allotments under war risk insurance, 97. Allowance credits, 111. Allowance, for amortization, 223; for dependents, 21; for depletion, 227; for depreciation, 212, 218; in stock, 104; under war risk insurance, 97. Amended returns, 236. Amendments to law of 1918, 1. American Legion, 43; gifts to, 228. Amortization and comparative rates, 30. Amortization of war plants, 223. Annual returns, 15. Annuity insurance, 93. Anticipated income, 86. Anticipated obsolescence, 214. Anti cruelty societies, 42. Appeal prior to assessment, 342. Application of comparative rate, 30. Apportioning depreciation, 218. Appraisal values, and inves...