Excerpt from Income Tax Law and Accounting, 1918: Being a Practical Application of the Provisions of the Federal Income Tax Act of September 8, 1916, as Amended; The War Income Tax and the War Excess Profits Tax Laws of October 3, 1917; And Containing the Corporation Capital Stock Tax Law and Ruling Ther

The writer wishes to express his gratitude to those of his friends who by suggestions and helpful recommendations and counsel have made possible the treatment of a variety of prob lems that will present themselves under the new laws; he also takes occasion to express his grateful acknowledgment of the helpfulness of the Income and War Tax Services of the Cor potation Trust Company, which contain the rulings and deci sions of the Treasury Department upon these laws.

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