The Income Tax Law of the United States of America
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PART TWO.
INCOME TAX RETURNS INTRODUCTION.
The income tax statute casts upon the taxpayers the function of writing their respective income tax returns.
Uniformity of arrangement of the statements and sta- tistics which constitute the income tax returns of each class of taxpayers, is necessary to economy in the ad- ministration of the income tax law ; and such uniformity of arrangement can be attained only on blank "Forms," contrived by one person, or one council of persons. It is for this reaso...n that the income tax statute casts upon the Commissioner of Internal Eevenue the function of contriving such "Forms" and prescribing them to the taxpayers.
Such a "Form" properly consists of a systematic arrangement of spaces, on a sheet of paper, for the re- ception of Arabic numerals, and also of a word or a number of words, printed opposite to those spaces, re- spectively, to show what particular moneys are to be rep- resented by the numerals which are to be written into those respective spaces, in order to enable the taxpayer to systematically set forth, in his income tax return, all the statements and statistics which the income tax stat- ute requires him to record therein.
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You can find similar books in the "Read Also" column, or choose other free books by Albert Henry Walker to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
PART TWO.
INCOME TAX RETURNS INTRODUCTION.
The income tax statute casts upon the taxpayers the function of writing their respective income tax returns.
Uniformity of arrangement of the statements and sta- tistics which constitute the income tax returns of each class of taxpayers, is necessary to economy in the ad- ministration of the income tax law ; and such uniformity of arrangement can be attained only on blank "Forms," contrived by one person, or one council of persons. It is for this reaso...n that the income tax statute casts upon the Commissioner of Internal Eevenue the function of contriving such "Forms" and prescribing them to the taxpayers.
Such a "Form" properly consists of a systematic arrangement of spaces, on a sheet of paper, for the re- ception of Arabic numerals, and also of a word or a number of words, printed opposite to those spaces, re- spectively, to show what particular moneys are to be rep- resented by the numerals which are to be written into those respective spaces, in order to enable the taxpayer to systematically set forth, in his income tax return, all the statements and statistics which the income tax stat- ute requires him to record therein.
What to read after The Income Tax Law of the United States of America?
You can find similar books in the "Read Also" column, or choose other free books by Albert Henry Walker to read onlineMoreLess
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