Evening star., 1939-08-27
Income Tax
Continued From Page BID

trict shall be found by applying to
the total valuation of all buses or
trucks belonging to such company
that proportion or percentage which
thu mileage Travelled within the
District bears to the total mileage
Travelled by such company's buses
or trucks during the taxable year.
Receipts by public utility from
business in the District shall be held
to include. In addition to all re-
ceipts from business commencing
and terminating within the Dis
trict. such portion of receipts from
all business passing through or into
or out of the District as may be
determined by applying to the gross
receipts from all business of trans
portation and communication enter
prises that percentage which the
mileage within the District over
which such business was carried
bears to the entire mileage ovv'
which it was carried.
Objections May Be Filed.
alternative Methods.-If it shall
appear to any corporation that the
formulas herein prescribed are in
applicable to its business or will op-
crate so as to allocate to the Dis
trict a greater portion of the gross
receipts OF such corporation than is
reasonably attributable to sources
within the District, such corporation
may file with the assessor a state
ment of its objections to the use of
such formulas together with a pro-
posed alternative method of appor-
tionment. Such statement and pro-
posal shall be supported by what
ever evidence the corporation deems
necessary or the assessor may re-
quest. If the assessor shall conclude
that the formulas herein prescribed
are inapplicable or inequitable he
shall determine the gross income to
be allocated to the District by such
other method of ALLEGATION or ap-
portionment as seems best calcu-
lated to assign to the District that
portion of such income derived from
sources within the District.
Where the assessor shall deter
mine that the formulas herein pre-
scribed are inapplicable or inequita-
BILE in the case of any corporation,
and that the gross income of such
corporation from sources within the
District may be more accurately de-
termined by the use of separate &C.
counting, the Assessor may author
ize such corporation to report its
gross receipts from sources within
the District as disclosed by it's books,
ALLEGATION of Observation-Disclosures
tions from gross income allowed in
Section shall be apportioned on
the same basis as the gross income
to which such deductions relate is
apportioned in cases where such de-
ductions cannot be definitely al
located.
Information Returns.
"(a) Every person within or sub
ject to the jurisdiction Of the Dis
trict, in whatever capacity acting,
including lessees or mortgagors of
real or personal property, and fldu-
ciaries, making payment to any cor
poration of interest, dividends, rent,
premiums, compensations, remun-
erations, emoluments or other fixed
or determinable gains, profits, and
income from sources within the
District of Columbia, in any calendar
year, shall render under oath a true
and, accurate return to the Assessor
setting forth the amount of such
gains, profits, and income, and the
name and address of the recipient of
such payment. Such returns shall be
made on or before February Is of
the following year on forms provided
by the Assessor and regardless of
the amount of payment.
"(b) The provisions of this Article
shall not apply to payment Of in
terest on obligations Of the United
States" !