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 rulings thereon; federal estate tax, excise and miscellaneous war taxes; and the New York state income tax statute applicatble to manufacturing and merchantile corporations