The Washington herald., 1922-01-27
TAXATION ISSUES
SIMPLIFIED IN new
DC. PUBLICATION
Local Attorneys Perform
Research Work for Per-
picked Taxpayers.

One OF the greatest problems
confronting business men today Is
Federal income taxation. and the
present outlook is that this conoi-
tion will prevail for an indefinite
period. The high rates OF tax force
taxpayers to inform themselves
thoroughly on this subject. and JUS
tify them in insisting that the IN
come tax acts be strictly construed.
One of the difficulties encountered
heretofore has been the necessity
OF searching a large number of
books in order TO ascertain what
the law actually Is.
Persons interested in the subject
will find Federal Income Tax
Laws" prepared by Walter D. Bar
ton, attorney at law and Federal
tax consultant. and Carroll ".
Browning. senior cost accountant.
United, States Navy Department.
members OF the bar OF the District
Of Columbia. invaluable. for the au-
thors have thoroughly performed
all research work.
Divided Into Three Parts.
ne booh NoNAdlAe al y cue Nda IN
come tax laws. and is divided into
three parts. Part ] contains the
acts Of 1909. 1913. 1916. 1917. 1918
and 1921. Part II includes the acts
Of 1861. 1859. 1868. 1864. 1865. 1866
CtwoD. 1867 and 1870. which were
enacted to meet the eNigencies OF
the civil war. and the act q ISst.
which was declared unconstitutional
by the Supreme Court Of the United
states. 4 number OF miscellaneous
acts. the revised statutes of the
United States and the provisions ~
the Federal Constitution applicable
to Federal income taxation constI-
tute Part III.
All Of these laws are annotated.
the annotations consisting 81 ab-
stracts Of decisions of The supreme
Court. the Court OF Claims. the cir
cult courts Of appeal and the die
trict courts or the United slate
The annotatiuns arc in the furmsof
footnotes placed on the same psEe
as the language Of the respect We
acts involved in the decisions.
The acts uf 1909. 1873. 1916. 1879.
1918 and 1921 arc correlated Using
D.
printed in six columns fn such man
ner- that the Nv" open pages dis.
close AT glance the similar pro-
visions II amy. of thu respective
acts. In cases where no similar
provision or provisions ar" cor
taincd in oLe or more acts. blank
space in th' respective column ur
columns so indicates. II one turns
to losses" allowed corporations ss
deduction in tho act Il 1921, he
will also find tho language nf the
acts Of 1915 1917. 1919 1913 and
1909 on the same subject arranged
horizontally across the Nv" upcr
pages. The act Of 1921 H. used as
base. the sections Of the other
acts being resrranEcd when HcCcs-
sary. 50 that tho natural sequence
Of the provisions Of IN. present
law will not he disturbed.
Correlated Act Annotated.
The correlated acts are ais" all
notated in the manner above dee
scrihed. The combined features 90
correlation and anuotstion are 'N-
ceedingly valuable for the ar
ranEement permits not only an I'M
med ate comparison Of the recent
acts. but also gives an abstract ~
all Federal court decisions appl.-
cable to the provisions % the acts
found on any given page THIS ar
rangement will be invaluable ir
making amended returns fn- prior
years. in settling questions hofoU,
the Bureau OF Internal Revenue.
which questions frequently involve
more than one act, and iU present
ing questions TO the courts i.r ina!
adjudication.