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UNITED STATES

Income Tax Law

SIMPLIFIED

For Business Men

THIRD EDITION, ENLARGED AND REVISED

By FERDINAND A. WYMAN of the Suffolk County,

Massachusetts, Bar

PRICE, ONE DOLLAR

1895

CorYRIGHT, 1895, BY FERDINAND A. WYMAN

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FERDINAND A. WYMAN.

131 DEVONSHIRE ST.,

BOSTON, MASS.

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The especial aim of this book is to help tax-payers make out their returns. Of the justice or injustice, the validity or invalidity, of the various provisions there is to be found herein little or no discussion.

A comparison of the blanks under this law with those under former income-tax laws shows in the items in relation to the gains, profits and income from business, as well as in other items, changes whose nature and effect cannot be determined with accuracy in advance of decisions by the Department and the Courts. Where honest doubt exists as to the meaning of any part of the law, it seems proper that taxpayers should adopt the construction most favorable to themselves until they know, or have reasonable cause to believe, that the Department or the Courts have otherwise decided.

F. A. W.

131 DEVONSHIRE STREET,

BOSTON, MASS.,

March, 1895.

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