Harrisburg telegraph. [volume] (Harrisburg, Pa.) 1879-1948, 1919-03-06
\ VERY individual having a net

II VERY individual having a net
n income for the taxable year
of $1,000 or over il single. or
IL married and not living with hus-
band or wife must make a return
setting forth the items of gross in-
come. deductions and credits allow
ed under the income tax law. III
husband and wife live together,
return is required IL their com olned
net income is as much as $2,0O0. IL
may happen that persons Will be re-
quired to file returns who will have
no tax to pay. This invariably oc-
ours in the case of head OF a
family whose income is between S1,-
900 and $4,000. II husband has
net income of 81 400 and his wife
net income of 5000, the two in
comes must be united for the pur-
pose of determining whether re-
turn is necessary. In the case cited
a return need not be filed. ON the
other hand. IL a husband had net
income of $500 and his wife 5000,
they would be liable for a return.
Every partnership is required to
make q return setting forth the
items of gross income and deduc-
tons permitted under the income
tax law, and in addition must state
the names and addresses OF the IN
dividual partners, and the amount OF
the net income to which each part
ner would be entitled If the income
were distributed. Although part
nership has to pay no tax, 1t must
file a return giving the above men
toned data. Personal service cor
porations are liable for return In
exactly the same way as partner
ships and throughout the tax law
are treated on the sfssle basis as
partnerships. The returns required
of fiduciaries have already been dis
cussed in connection with the taxa
ton of trusts and estates.
The Commissioner of Internal
Revenue has ruled that the burden
of proof rests upon corporations
claiming to be exempt from tax to
prove their tax-exempt status, ana
not upon the Bureau of Internal
Revenue to prove that they are
liable for q tax It may. therefore.
happen that such corporations as
are enumerated under section 231
may be required to file return or
statement in lieu OF return prov
ing to the satisfaction of the Com
missioner of Internal Revenue their
nontaxable status. Every corpora
ton which is not specifically ex-
empt is required to file return.
The return shall set forth the gross
income, the deductions and the
credits allowed under the tax law.
1t must be sworn to by the presi-
dent, vice-president, or other prln-
cipal officer, and by the treasurer or
assistant treasurer. In the. case OF
a receivership, or the appointment
of the trustees in bankruptcy, or
when assignees are operating the
property or business of a corpora
ton, such receivers, trustees or as
signees must make the corporation
returns.
Consolidated corporation returns
will be the subject of a sperate ar
ticle in this series.
Every broker. however. transact
ing business, that is to say whether
as an individual. corporation or
partnership, is required to render a
correct return duly verified under
oath. whenever requested to do so
by the Commissioner of Internal
Revenue, setting forth the names of
customers for whom he has trans
acted business with such details as
to profits, losses and other informa-
ton as the Commissioner of In
ternal Revenue may require.
Every individual, corporation, or
partnership paying to another in
dividual, corporation, or partnership
interest, rent. salaries, wages, pre-
miums, annuities, compensations or