The United States Income Tax Law : (Approved October 3, 1913)

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G (d) 21 returns of, when to be filed, and what to contain G (c) 17 to be notified of assessments by June 1 G (c) 20 31 Bankers — to withhold tax from interest payments by foreign countries, foreign mortgages, foreign corporations, etc., although less than $3,000 E 11 Banking Associations — interest paid on deposits, etc., by, may be deducted from income G (b) IS may deduct interest paid on deposits G (c) 19 Banks — deductions for interest paid on deposits G (c) 19 interest paid by, on deposits..., etc., may be deducted from income G (b) IS Bequests — income from, but not value of, included in net income B 3 Betterments — no allowance for, in ascertaining net income for normal tax B 4 Bills of Exchange — .withholding tax from, for interest on for- eign mortgages, etc., although less than $3,000 E 10 Boards of Trade — law not applicable to G (a) - 13 Bonded Indebtedness — of corporations, etc., to be shown on the returns G (c) 18 Bonds — with guaranty against tax, no reduction for interest pay- ments on, by foreign corporations, etc G (b) 16 of corporations, tax at source, although interest less than $3,000 E 10 with guaranty against tax, no deduction from income al- lowed G (b) IS Books— 'production of, by Collector where no return or false re- turn made, Sec.

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