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THE TAX Art No Title Page 1 Scope of the law
Net Income Defined 11 Meaning of net income
Basis of computation
87 other sections not shown
accounting period aggregate allowable deductions amount received annuity apply assessed assets basic value basis beneficiary bonds business carried business income tax capital gain capital losses cash centum compensation corporation cost debt decedent December 31 deductible from gross deducting and withholding depreciation determined distributive share dividends emergency tax entitled estate or trust estates and trusts excess exchange expenses fair market value fiduciary filed fiscal fund gain or loss gross income included in gross individual installment interest inventory live stock ment nineteen hundred nonresident normal tax partnership payable payment penalties personal exemption personal services premiums prescribed profit property acquired purchase real property Renumbered Art reorganization resident return of income section 359 section three hundred selling shareholder sources stock or securities stockholder tax commission tax imposed tax law taxable income taxpayer thereof tion trade or business transactions trustor unincorporated business income withholding agent York