War Tax: A Complete Analysis and Explanation of Normal Taxes and Special War Taxes Now Imposed by the Federal Goverment, Including Tables and Examples, Applied to Corporations, Partnerships, Individuals, Etc (Google eBook)
Ewell D. Moore
Ten Bosch Company, 1917 - War revenue law of 1917 - 31 pages
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50 cents actual cash value additional tax admission amount of income amount paid apply association or insurance broker business or trade capital for taxable capital stock cents a gallon certificate charge Cigars citizen or resident Collector company or association corporation or partnership December 31 DEDUCTIONS ALLOWED distilled spirits dividends domestic corporation domestic partnership drop letters earnings or profits exceeding exceeds Excess Profits tax fiscal foreign corporation fraction thereof fractional part thereof gross estate income for taxable income in excess income received income tax indebtedness insurance company interest on bonds interest paid Internal Revenue invested capital issued joint-stock company liqueurs manufactured or imported non-resident decedent Normal tax obligations payable payment percentage prewar period prior to March producer proof gallon provision rates reasonable allowance rectifier shares situated in United sold sources sparkling wines specified SURTAX tangible property Taxes paid ticket trade or business transfer trust wine gallon withholding