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Excerpt from Federal Income Tax: A Plain Presentation of the Complex Law for the Benefit of the Lawyer and the Business Man The Federal Income Tax has now been in effect for a period sufficient to permit the collection of definite and official information regarding the policy of the great majority of important bond using corporations in the matter of paying the normal tax, where exemption is not claimed. Such information was not available one year ago, when the first issue of the book, "Status of Bonds under the Federal Income Tax," was published. At that time many issuing corporations had not determined upon a definite policy, even where the tax clause of the indenture seemed to indicate unequivocally that the corporation must pay the tax. The comprehensive information which follows was derived, almost entirely, either from lists checked and signed by an official of the issuing corporation or from information furnished by the fiscal agent of such corporation. In a substantial number of instances we have been able to counter-check lists of bonds received from the two sources mentioned. In certain instances the issuing corporation has qualified its information by the statement that the policy indicated on the lists submitted was subject to change without notice. While this attitude should be borne in mind, it is probable that such statements were dictated by conservatism, i.e., a hesitancy to commit the corporation to a permanent policy. In view of this probability the editors of this work have decided that notes of exception on such lists of bonds would be more misleading than if such exceptions were omitted. In certain instances no replies to inquiries have been received from corporations whose bonds were covered by the first issue of this book. In such cases the best unofficial information available has been utilized, but only where the tax-clauses of the mortgage appears to corroborate such information. The ability to obtain direct and definite data as to the status of bonds under the Income Tax Law, and the fact that in a large number of instances the issuing corporation is paying the tax regardless of a tax clause - or in the absence of the same - in the indenture, has led the publishers to omit the typical clauses and the numeral Key to the same which were given in the first edition. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

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Zařazení knihy Knihy v angličtině Reference, information & interdisciplinary subjects Encyclopaedias & reference works

• Plný název: Federal Income Tax
• Podnázev: A Plain Presentation of the Complex Law for the Benefit of the Lawyer and the Business Man (Classic Reprint)
• Autor: Bruce Craven
• Jazyk: Angličtina
• Vazba: Brožovaná
• Počet stran: 620
• EAN: 9781330115558
• ISBN: 9781330115558
• ID: 09470377
• Nakladatelství: Forgotten Books
• Hmotnost: 819 g
• Rozměry: 229 × 152 × 32 mm
• Datum vydání: 16. June 2015

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