How TO KEEP A — CASH INCOME RECORD TO Facilitate The Making Up Income Tax Reports by individuals PUBLISHED BY NATIONAL Tax Book Company 64 DEY STREET NEW YORK COPYRIGHT. 1913 BY C. Aubrey Nicklas CERTIFIED PUBLIC ACCOUNTANT NEW YORK ^^^^^ ^^f fl How TO Keep a Cash Income Record BbOK. EXPLANATORY REMARKS. Keep this book the same as you would any cash book or your check-book— entering receipts on one side and disburse- ments on the other. Its use should require no explanation, the columnar headings being simple and general in character but sufficiently spe- cific to comply with the United States Treasury Regulations covering the Income Tax Law as applied to individuals. Have entries made from your check-book REGULARLY, keep the analysis UP TO DATE, and you will at all times be in a position to readily make up a proper report to the Government and benefit by the ALLOWABLE DEDUCTIONS AND EXEMPTIONS, thus precluding the possibility of being taxed for an amount in excess of that for which you are legally liable. Wherever possible, columns have been numbered in accordance with numbers assigned to similar items in specimens of reports issued by the Treasury Department, as annual reports will doubtless be made up in like form by the Government and items similarly numbered. The Government requires the report on your GROSS INCOME. Therefore, in making entries on the "Receipts" side of this book — Show the NET AMOUNT that you receive in the first column; Show the amount of tax, if any, which was "deducted at the source" in the second column; Show the total of the first two columns in the third column, which is headed "Gross Amount of Income." Entries in the third column should then be distributed as to "Income which has been taxed at the source" or "Income which is exempt." In case no tax has been "deducted at the source" the amounts shown in the first and third columns will be identical, and will be posted as "Income not taxed at source" or "Income Exempt." SHEET SHOWING METHOD OF MAKING ENTRIES RECEIPTS. OOfiU /« n .•■.\:;c't;'jV; *..,'..' Specimen Form of annual Report ON INCOME TAX AS APPLIED TO INDIVIDUALS United States Internal Revenue I hereby solemnly declare that the following is a true and correct return of my gains, profits, and income from all other sources for the calendar year ended December 31, 191.. (from March 1 to December 31 for the year 1913), and a true and correct return of deductions asked for under paragraph JB of section 2 of the Act of October 3, 1913, and I hereby claim deductions as shown below: Amount of gains, profits, interest, rents, royalties, profits from co-partnerships, and income from all other sources whatsoever, $ DEDUCTIONS. 1. The amount of necessary expenses actually paid in carrying on business, except business expenses of partnerships, and not including personal, living or family expenses, $ 2. All interest paid within the year on personal indebtedness of taxpayer, $ 3. All national, state, county, school, and municipal taxes paid within the year (not including those assessed against local benefits), $ 4. Losses actually sustained during the year incurred in trade or arising from fires, storms, or ship- wreck, and not compensated for by insurance or otherwise, $ 5. Debts due, which have been actually ascertained to be worthlless, and charged off within the year, $ 6. Arnount representing a reasonable allowance for the exhaustion, wear and tear of property aris- ing out of its use or employment in the business, not to exceed in the case of mines 5 per cent, of the gross value of the output for the year for which the computation is made, but not including the expense of restoring property or making good the exhaustion thereof, for which an allowance is or has been made. $ 7. The amount received as dividends upon the stock or from the net earnings of any corporation, joint-stock company, association, or insurance company which is taxable upon its net income, $ 8. The amount of income, the tax upon which has been paid or withheld for payment at the source or income, • $ , TOTAL DEDUCTIONS, $ TAXABLE NET INCOME (for Normal Tax), - - . ^ Date 191 (Signed) (Address) Note.— Money or other things of value, disposed of by gift, donation, or endowment, shall not be deducted or be made the basis for a deduction from the income of persons or corporations in their tax returns under the Income Tax Law. Brief Digest of Federal Income Tax Law. To be used only in connection with fall text of the law. Tax Year In 1913: March 1st to December 31st. In other years : January 1st to December 31st. Returns to Be Filed Annually, on or before March 1st. Tax Payable Annually, June 1st to June 30th. Penalty thereafter. Who Must Pay Tax 1. United States citizens: (a) residing at home, and (b) residing abroad. 2. Residents in the United States, though they are not citizens. 3. Persons residing elsewhere, enjoying income from property owned or business carried on in the United States. Rates of Tax Two kinds : Normal Tax and Additional Tax. Tax Graduated According to Income On Net Income Normal Additional Between Tax is Tax is $ 3,000.01 or and $ 20,000 1% 4,000.01 $ 30,000.01 and $ 50,000 1% 1% 50,000.01 and 75,000 1% 2% 75,000.01 and 100,000 1% 3% 100,000.01 and 250,000 1% ' 4% 250,000.01 and 500,000 1% 5% 500,000.01 upwards 1% 6% Definition of "Net Income" Gains, profits and income derived from salaries, wages, or compensation for services of all sorts, professions, voca- tions, businesses, trade or commerce, sales or dealings in prop- erty growing out of the use or ownership thereof, interest, rent, dividends, (but not for normal tax), securities, transac- tion of business for gain, and income from any source what- ever. Gifts, Bequests and Insurance Money The income but not the principal of property acquired by gift, bequest, devise or descent is taxable. Life insurance money, whether lump sum or annuity, is not taxable, but the income thereon undoubtedly is. Deductions, Normal Tax For the purpose of the normal tax, the following may be deducted from the total income ascertained as above: (1) bus- iness expenses, but not living or, family expenses; (2) inter- est paid on indebtedness; (3) taxes, except local benefit as- sessments; (4) trade losses and losses by fire, storm or ship- wreck, not compensated by insurance; (5) worthless debts charged off; (6) an allowance for exhaustion or depreciation, figured as prescribed in the Act; (7) dividends from corpo- rations; (8) such amount of income as has been "taxed at the source." Vicarious Returns Returns to the Collector of Internal Revenue have to be made by trustees and other fiduciaries on behalf of the person to whom they pay income. No return is necessary on net in- comes of less than $3,000. Income Exempt The following income is exempt from "Normal Tax," and should be shown in the column headed "Exempt from Normal Tax" : Dividends on stock of Domkstic Corporations. The following income is exempt from All Taxes Under This Law and should be shown in the column headed "Ex- empt from All Taxes" : (1) Legacies, Bequests, Gifts. (2) Life Insurance. (3) Interest on United States, State and Municipal Bonds. (4) Salary as Officer or Employee of State or City. (5) Receipts covering repayment of loans or notes, and similar items not representing gains or profits to you. (6) $3,000 of income, $1,000 additional when married couple live together. 1913 Only five-sixths of exemptions and deductions are allowed for the income from March 1st to December 31st, 1913. Specimen Sheets Follow RECEIPTS. PARTI CU L. A RS AMOUNT AMOUNT OF TAX GROSS ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS °*^^ ^ ._ _ _,, . „ .„^ „^„^„,..„ „^^^,>,^„ i; DEDUCTED AMOUNT OF INCOME INCOME Income Exempt Ij AT SOURCE INCOME at'^sI^JrCE , 1 , « AT SOURCE FROM NORMAL T TAXES FROM ALL TAXES i . DISBURSEIMENTS. CHECK NO. PARTICULARS ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS S=- DATE (! Amount show to whom disbursements are made BUSINESS EXPENSES X INTEREST TAXES LOSSES ,, ,, SUSTAINED « i 8 1 4 REPAIRS OTHER ITEMS ' n . RECEIPTS. PARTICU LARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT AMOUNT GROSS ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS » DATE RECEIVED OF TAX DEDUCTED AT SOURCE AMOUNT OF INCOME INCOME Income Exempt INCOME i \ AT SOURCE 8 AT SOURCE FROM NORMAL FROM ALL 7 TAXES TAXES ' 11 1 ^ ' ^ ' ' i 1 i 1 1 1 DISBURSEMENTS - DATE CHECK NO. PARTICULARS ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS SHOW TO WHOM DISBURSEMENTS ARE MADE Amount BUSINESS EXPENSES J 1 INTEREST 8 TAXES ll LOSSES ;l ;: SUSTAINED REPAIRS ^^^^^ 8 4 ITEMS \ RECEIPTS. PARTICULARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED RECEIVED AMOUNT OF TAX DEDUCTED AT SOURCE GROSS AMOUNT OF INCOME ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS ^ INCOME TAXED AT SOURCE 8 INCOME NOT TAXED AT SOURCE Income Exempt FROM NORMAL FROM ALL T TAXES TAXES i DISBURSEMEN 1 S - DATE CHECK No. PARTICULARS ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS SHOW TO WHOM DISBURSEMENTS ARE MADE Amount BUSINESS INTEREST TAXES EXPENSES „ » 1 3 LOSSES SUSTAINED 4, REPAIRS OTHER ITEMS • « 1 ' = RECEIPTS. s PARTIC U L ARS AMOUNT AMOUNT OF TAX DEDUCTED AT SOURCE GROSS ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS DATE RECEIVED AMOUNT OF INCOME INCOME il INCOME TAXED " NOT TAXED AT SOURCE ATSOURCE 8 Income Exempt FROM NORMAL FROM ALL T TAXES TAXES t i 1 ; ) ! i - DISBURS EME :^ sJTS - DATE CHECK No. PARTICULARS SHOW TO WHOM DISBURSEMENTS ARE MADE Amount ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS BUSINESS EXPENSES 1 INTEREST TAXES 8 LOSSES SUSTAINED 4 REPAIRS OTHER ITEMS < LJ 1 = 1 RECEIPTS. DATE PARTICULARS II AMOUNT SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED RECEIVED AMOUNT OF TAX DEDUCTED AT SOURCE AMOUNT OF INCOME ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS INCOME TAXED AT SOURCE INCOME NOT TAXED AT SOURCE INCOME Exempt FROM NORMAL T TAXES FROM ALL TAXES DISBURS EME Ih «J 1 s DATE CHECK No. 1 PARTICULARS || ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U. S. TREASURY REGULATIONS SHOW TO WHOM DISBURSEMENTS ARE MADE , Amount BUSINESS EXPENSES 1 INTEREST TAXES 8 LOSSES SUSTAINED 4, REPAIR S OTHER ITEMS 1 j i ■v ■ RECEIPTS. DATE PARTI CU L ARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT RECEIVED AMOUNT OF TAX DEDUCTED AT SOURCE ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS INCOME TAXED AT SOURCE INCOME NOT TAXED AT SOURCE Income Exempt FROM NORMAL T TAXBS ll FROM ALL TAXES DISBURSEMENTS. CHECK NO. PARTICULARS T ■ ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS DATE SHOW TO WHOM DISBURSEMENTS ARE MADE Amount BUSINESS EXPENSES 1 INTEREST TAXES 3 LOSSES I SUSTAINED REPAIRS OTHER 4, ;' ITEMS 11 11 i • ] 1 1 RECEIPTS. PARTICULARS AMOUNT ■|! |f AMOUNT " ANALYSIS OF GROSS INCOME TO COMPLY GROSS WITH U.S. TREASURY REGULATIONS OA.TE ^ _^„ „^„. ii „^^^,„^„ : DEDUCTED AMOUNT OF INCOME INCOME Income Exempt 1 1 AT SOURCE INCOME AT SOURCE AT SOURCE FROM NORMAL FROM ALL j T TAXES TAXES 1 1 i « 1 1 i 1 1 DISBURSEMENTS. CHECK NO. PARTICULARS SHOW TO WHOM DISBURSEMENTS ARE MADE ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U. S. TREASURY REGULATIONS DATE Amount BUSINESS EXPENSES 1 INTEREST 1 TAXES a 3 1 1 ,, II LOSSES 1 SUSTAINED REPAIRS OTHER 4, ITEMS i; II ! i 1 / i \ 1 RECEIPTS. DATE PARTICU LARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT RECEIVED nr AMOUNT OF TAX DEDUCTED AT SOURCE GROSS AMOUNT OF INCOME ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS INCOME TAXED AT SOURCE INCOME NOT TAXED AT SOURCE Income Exempt FROM NORMAL T TAXES „ FROM ALL TAXES DISBURSEMENTS. CHECK No. PARTICULARS SHOW TO WHOM DISBURSEMENTS ARE MADE ANALYSIS OF DISBURSEMENTS TO COMPLY WITH 1 U.S. TREASURY REGULATIONS | DATE Amount BUSINESS EXPENSES 1 INTEREST a TAXES li LOSSES SUSTAINED 3 4 li REPAIRS OTHER REPAIRS i^^i^g t • i 1 9 I 1 ^ I 1 • 1 RECEIPTS. PARTICUU ARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT AMOUNT OF TAX DEDUCTED AT SOURCE GROSS ANALYSIS OF GROSS INCOME TO COMPLY 11 WITH U.S. TREASURY REGULATIONS |{ DATE RECEIVED AMOUNT OF j INCOME il INCOME ' luroMir ' TAXED NOT TAXED INmME: ■ AT SOURCE AT SOURCE 1 8 „ Income Exempt FROM NORMAL FROM ALL T TAXES II TAXES 1 1 DISBURSEMEN 1 S - , ■^ DATE ' PARTICU LARS CHECK Amount ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS No. SHOW TO WHOM DISBURSEMENTS ARE MADE BUSINESS '' INTEREST TAXES EXPENSES ^ li « li « LOSSES SUSTAINED 1 ^ REPAIRS 1 OTHER j ITEMS ~ 1 - RECEIPTS. DATE 4 * PARTIC U L ARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT RECEIVED AMOUNT OF TAX DEDUCTED AT SOURCE GROSS AMOUNT OF INCOME ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS INCOME TAXED AT SOURCE 8 INCOME NOT TAXED AT SOURCE Income Exempt FROM NORMAL 7 TAXES FROM ALL TAXIS i DISBURSEMENTS. 1 1 CHECK NO. 1 " — 1 PARTICULARS 1 ^ ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS DATE SHOW TO WHOM DISBURSEMENTS ARE MADE Amount BUSINESS EXPENSES 1 INTEREST TAXES 3 i: 3 1 i< LOSSES SUSTAINED 4, - i RECEIPTS. DATE PARTICU LARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED RECEIVED AMOUNT OF TAX DEDUCTED AT SOURCE GROSS AMOUNT OF INCOME ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS INCOME TAXED AT SOURCE s INCOME NOT TAXED AT SOURCE Income Exempt FROM NORMAL T TAXES ,, FROM ALL TAXES DISBURSEMEN 1 S - 1 PARTICULARS ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS DATE ""■ SHOW TO WHOM DISBURSEMENTS ARE MADE Amount BUSINESS 1 INTEREST '| TAXES '' LOSSES U l| EXPENSES SUSTAINED ' repairs; OTHER 1 , a n 3 : 4 . REPAIRS ^^^^^ i ii II II ii 1 i / • 1 RECEIPTS. DATE PARTI CUL ARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED RECEIVED AMOUNT OF TAX DEDUCTED AT SOURCE GROSS AMOUNT OF INCOME ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS INCOME TAXED AT SOURCE 8 INCOME NOT TAXED AT SOURCE Income Exempt FROM NORMAL T TAXES FROM ALL TAXES DISBURSEMEN IS - PARTICULARS 1 ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS DATE No. SHOW TO WHOM DISBURSEMENTS ARE MADE Amount BUSINESS EXPENSES 1 INTEREST 1 ^ TAXES l| LOSSES SUSTAINED 3 4 1 REPAIRS OTHER ITEMS - u... k 1 ^K' : RECEIPTS. ■ PARTICULARS AMOUNT -^1 AMOUNT GROSS ^ ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS DATE RECEIVED DEDUCTED AT SOURCE AMOUNT OF INCOME INCOME Income Exempt SHOW SOURCE FROM WHICH FUNDS ARE: RE.CE.lVtLI INCOMt AT SOURCE AT SOURCE FROM NORMAL FROM ALL T TAXES TAXES i j 1 1 1 [ i i 1 i; • ! ! 1 ! 1 1 • 1 1 ■ i I 1 1 1 1 1 ! ' ' ! I ■ -J SI 1 = 1 J DISBURSEMENTS. PARTICULARS ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS DATE NO. SHOW TO WHOM DISBURSEMENTS ARE MADE Amount BUSINESS ! INTEREST TAXES ]J LOSSES i EXPENSES " SUSTAINED ' REPAIRS 12 3 4 OTHER ITEMS - X . ,. 1 ~ ' • RECEIPTS. . : ■•■'- _2:::}^^sm. t PARTICU LARS DATE 1 AMOUNT AMOUNT ^p ^^^ RECEIVED DEDUCTED 1 AT SOURCE t II — • • — I GROSS AMOUNT OF ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS INCOME INCOME Income Exempt INCOME at'sO^URCE [ AT SOURCE FROM NORMAL FROM ALL T TAXES ]j TAXES ■ \M 1 1 1 1^ i 1 ! 1 1 • ^ 1 i 1 ■ 1 J . I " 1 1 1 ] ! i 1 1 DISBURSEMENTS. - _ij:i^i. PARTICULARS ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS .^ , 1 DATE CHECK '^°- SHOW TO WHOM DISBURSEMENTS ARE MADE Amount BUSINESS EXPENSES 1 INTEREST 3 TAXES 3 LOSSES !' !| SUSTAINED ■ REPAIRS OTHER 4 ^ ITEMS •• ■ 1 , , RECEIPTS. PABTir-. Ill arc; AMOUNT n AMOUNT i GROSS ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS , DATE RECEIVED DEDUCTED AT SOURCE AMOUNTOF ] INCOME (1 INCOME li INCOME TAXED NOT TAXED AT SOURCE AT SOURCE 8 1, t Income Exempt || SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED FROM NORMAL T TAXES 1 FROM ALL il TAXES 1 1 1 1 1 1 • 1 1 i 1 M i 1 i • j 1 j 1 1 1 ! 1 DISBURSEMENTS. DATE PARTICULARS SHOW TO WHOM DISBURSEMENTS ARE MADE ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS Amount INTEREST BUSINESS EXPENSES 1 3 8 LOSSES SUSTAINED 4, OTHER ITEMS RECEIPTS. DATE PARTICUL ARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT AMOUNT GROSS ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS RECEIVED DEDUCTED AT SOURCE AMOUNT OF INCOME INCOME ;i INCOME TAXED NOT TAXED AT SOURCE AT SOURCE 8 II 1 Income Exempt FROM NORMAL FROM ALL T TAXES II TAXES 1 i n 1 1 i 1 1 , 1 1 i i i 1 ! i DISBURSEMENTS. ii li CHECK No. - -"—;.- ..■:/—■■■:'■ .-■.:.... — ^ ■ PARTICULARS SHOW TO WHOM DISBURSEMENTS ARE MADE -^— ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS DATE Amount BUSINESS Ij INTEREST EXPENSES 1 3 TAXES j 3 LOSSES |i SUSTAINED REPAIRS ' 4 ,.-.,. I OTHER ITEMS II , ") - / 1 ■a"' - '-^ ' r RECEIPTS. ^ D A T E PARTICU LARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT AMOUNT GROSS 1^ 1 n ' ' — ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS RECEIVED DEDUCTED AT SOURCE AMOUNT OF INCOME ! INCOME Income Exempt INCOME AT SOURCE AT SOURCE 1, « „ FROM NORMAL FROM ALL T TAXES 1, TAXES i 1 1 ;, ■/ 1 i 1 ! M 1 1 1 1 1 1 i 1 1 ■ i 1 1 I ! 1 1 1 i 1 L 1 ■ L I 1 DISBURSEMEN IS - • PARTICULARS Amount ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS DATE NO. SHOW TO WHOM DISBURSEMENTS ARE MADE BUSINESS 'u INTEREST EXPENSES 1 a TAXES 3 LOSSES SUSTAINED 4, REPAIRS ' °THER ,| ITEMS L_ 11 • ■ ■ .] RECEIPTS. PARTICUL ARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT AMOUNT OF TAX DEDUCTED — GROSS ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS , ,- , -. DATE RECEIVED AMOUNT OF INCOME 1! INCOME 1 Income Exempt t AT SOURCE INCOME , ^T SOURCE AT SOURCE FROM NORMAL FROM ALL i i ® II II '^ TAXES y TAXES i 1 - i i • 1 • 1 ' 1 J \ [ 1 1 I 1 ' DISBURSEMEN IS - t PARTICULARS 1 ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U. S. TREASURY REGULATIONS DATE NO. Amount show to whom disbursements are made BUSINESS INTEREST EXPENSES 1 a TAXES 3 LOSSES )! 1 SUSTAINED REPAIRS OTHER 4, ITEMS ■ II " " - ! i ' i 1 i i 1 1 ! \ ! 1 1 j 1 i ! ■. j 1 1 c=^==^= 1 RECEIPTS. '.r- •vxi: I'^M DATE PARTICULARS AMOUNT SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED RECErVED 1 "'1 AMOUNT 1 ^„^„„ n GROSS OF TAX ' ' ANALYSIS OF GROSS INCOME TO COMPLY " WITH U.S. TREASURY REGULATIONS , --. '■ DEDUCTED AT SOURCE AMOUNT OF INCOME INCOME INCOME TAXED i NOT TAXED AT SOURCE AT SOURCE 8 Income Exempt FROM NORMAL FROM ALL 7 TAXES Jj TAXES 1 t 1 ! 1 1 I DISBURSEMEN 1 S _ PARTICULARS 1 Amount ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS DATE No. SHOW TO WHOM DISBURSEMENTS ARE MADE BUSINESS I! INTEREST EXPENSES 1 3 II TAXES 3 LOSSES 1 1 SUSTAINED REPAIRS °"^"^'' 4, ITEMS — ■ • 1 I j i 1 , i i " i ! r r'-i-.' ;[ir.-r k= RECEIPTS. ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS DISBURSEMENTS - v - ^- - -- — PARTICULARS ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS DATE No. SHOW TO WHOM DISBURSEMENTS ARE MADE Amount BUSINESS EXPENSES . 1 INTEREST TAXES 3 LOSSES SUSTAINED 4 . ,. .,• 1 . i ' REPAIRS ' ^■r"" ITEMS 1 1 I i ! 1 1 i 1 % 1 i 1 ! • j \ - RECEIPTS. DATE PARTICULARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT RECEIVED AMOUNT OF TAX DEDUCTED AT SOURCE r GROSS AMOUNT OF INCOME ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS INCOME TAXED AT SOURCE INCOME NOT TAXED AT SOURCE Income Exempt FROM NORMAL T TAXES FROM ALL TAXES DISBURSEMEN 1 S - PARTICULARS ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS DATE No. SHOW TO WHOM DISBURSEMENTS ARE MADE Amount BUSINESS 11 INTEREST EXPENSES 1 2 TAXES 8 T LOSSES SUSTAINED REPAIRS °'^"^'' 4, ITEMS II Jl 1 1 1 k 1 - 1 i * '1 1 1 1 i 1 !-■■■.■■■■ RECEIPTS. . ■ ':>.-::;,'S^< '^•^^gj^g- DATE PARTICULARS i AMOUNT ^=^„^ AMOUNT 1 „^_.„ GROSS , ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS 1 , 1, DEDUCTED AMOUNT OF INCOME i INCOME INCOME Income Exempt I; AT SOURCE li AT SOURCE AT SOURCE FROM NOFJMAL FROM ALL T TAXES [J TAXES 1 4 • 1 1 1 DISBURSEMENTS. PARTICULARS Amount ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS DATE NO. SHOW TO WHOM DISBURSEMENTS ARE MADE BUSINESS EXPENSES 1 ' INTEREST 3 TAXES LOSSES !! SUSTAINED REPAIRS °™^'' 3 4 ITEMS II II . 1 1 1 i i ! j 1 1 1 • ! i j 1 -^ 4 x '! 't,", I't — ' ==-- RECEIPTS. ift:*? DATE PARTICULARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED RECEIVED AMOUNT OF TAX DEDUCTED AT SOURCE GROSS AMOUNT OF INCOME ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS INCOME TAXED AT SOURCE 8 INCOME NOT TAX E AT SOURCE A Income Exempt FROM NORMAL T TAXES II FROM ALL TAXES DISBURSEMENTS. CHECK No. PARTICULARS ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U. S. TREASURY REGULATIONS DATE SHOW TO WHOM DISBURSEMENTS ARE MADE Amount BUSINESS EXPENSES 1 INTEREST 3 TAXES s r LOSSES :i SUSTAINED REPAIRS ' °^"^'' 4. ITEMS 41 .-41... - i 1 1 i 1 I . i 1 i 1 i 1 1 i 1 I 1 , i ( i i i 1 ( 1 1 ! ■ . RECEIPTS. Mtt ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS DISBURSEMENTS - 1 ■" PARTICULARS ' Amount ANALYSIS OF DISBURSEMENTS TO COMPLY WITH 1 U.S. TREASURY REGULATIONS | DATE CHECK ^°- SHOW TO WHOM DISBURSEMENTS ARE MADE BUSINESS i| INTEREST EXPENSES 1 » TAXES 8 LOSSES ii il SUSTAINED REPAIRS °''"^'' ' 4, ITEMS .. -- - - - ii 1 b I . 1 1 \ 1 I ! ! I i |1 1 ! 1 1 1 1 i I i I i '! , i V 1 ! , 1 ; 1 t 1 ! 1 ] 1 RECEIPTS. DATE PARTIC U L A RS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT RECEIVED AMOUNT OF TAX DEDUCTED AT SOURCE GROSS AMOUNT OF INCOME ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS INCOME TAXED AT SOURCE 8 INCOME NOT TAXED AT SOURCE 3 Income Exempt FROM NORMAL T TAXES , FROM ALL TAXES h DISBURSEMENTS. I DATE CHECK No. PARTICULARS SHOW TO WHOM DISBURSEMENTS ARE MADE Amount ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS BUSINESS EXPENSES 1 INTEREST 8 TAXES 3 LOSSES SUSTAINED 4, OTHER ITEMS RECEIPTS. DATE PARTICULARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT RECEIVED AMOUNT OF TAX DEDUCTED AT SOURCE GROSS AMOUNT OF INCOME ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS INCOME TAXED AT SOURCE INCOME NOT TAXED AT SOURCE Income Exempt FROM NORMAL 7 TAXES FROM ALL TAXES DISBURSEMENTS. PARTICULARS ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS DATE No. SHOW TO WHOM DISBURSEMENTS ARE MADE Amount BUSINESS EXPENSES 1 INTEREST 3 TAXES LOSSES II 1 SUSTAINED REPAIRS °'^"^'' 4, ITEMS 1; • 1 1 1 '■ ^ ■ ■ ■ 1 RECEIPTS. DATE PARTICUL ARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT RECEIVED AMOUNT OF TAX DEDUCTED AT SOURCE GROSS AMOUNT OF INCOME ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS INCOME TAXED AT SOURCE H INCOME NOT TAXED AT SOURCE Income Exempt FROM NORMAL FROM ALL T TAXES TAXES I DISBURSEMENTS. DATE CHECK No. PARTICULARS SHOW TO WHOM DISBURSEMENTS ARE MADE Amount ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS BUSINESS EXPENSES 1 INTEREST TAXES 3 LOSSES SUSTAINED 4 OTHER ITEMS RECEIPTS. DATE PARTI CUL ARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT RECEIVED AMOUNT OF TAX DEDUCTED AT SOURCE GROSS AMOUNT OF INCOME ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS INCOME TAXED AT SOURCE INCOME NOT TAXED AT SOURCE INCOME Exempt FROM NORMAL T TAXES FROM ALL TAXES r DISBURSEMENTS. PARTICULARS SHOW TO WHOM DISBURSEMENTS ARE MADE ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS DATE No. Amount BUSINESS EXPENSES 1 INTEREST TAXES 3 LOSSES !l II SUSTAINED REPAIRS OTHER 4 ITEMS II II i l' i, — , ■ • ' -• --- i i 1 i RECEIPTS. r-r-m .-' -ii^ PARTI CU L A RS DATE i 1 AMOUNT RECEIVED AMOUNT OF TAX DEDUCTED . AT SOURCE ' \ GROSS ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS 1 AMOUNT OF INCOME INCOME INCOME TAXED NOT TAXED AT SOURCE AT SOURCE S Income Exempt FROM NORMAL FROM ALL T TAXES p TAXES 1 1 / 1 1 i 1 ( . 1 i j i 1 ) i 1 1 1 1 1 1 1 DISBURSEMENTS. DATE PARTICULARS SHOW TO WHOM DISBURSEMENTS ARE MADE Amount ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS BUSINESS EXPENSES 1 INTEREST TAXES 3 LOSSES I SUSTAINED 1 REPAIRS 4, OTHER ITEMS RECEIPTS. PARTICUL ARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT 1 AMOUNT OF TAX DEDUCTED 1 GROSS ■ ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS DATE RECEIVED AMOUNT OF INCOME INCOME Income Exempt AT SOURCE INCOME AT SOURCE AT SOURCE FROM NORMAL FROM ALL 1 1 ! 1 1 ! ■ 1 i i • 1 i 1 ni t DISBURS EME :^ si IS • CHECK PARTICULARS SHOW TO WHOM DISBURSEMENTS ARE MADE Amount ANALYSIS 5f disbursements TO COMPLY WITH U.S. TREASURY REGULATIONS DATE NO. BUSINESS EXPENSES INTEREST "fAXES 1.0SSES ' SUSTAINED 3 ji 4 '' ' -ni^:.^' °TEMs « 1 [■• 1 . - . , . ^. 1 1 RECEIPTS. DATE PARTICULARS AMOUNT SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED RECEIVED AMOUNT OF TAX DEDUCTED AT SOURCE GROSS AMOUNT OF INCOME ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS INCOME TAXED AT SOURCE INCOME NOT TAXED AT SOURCE Income Exempt FROM NORMAL T TAXES FROM ALL TAXES DISBURSEMENTS. B- -= r CHECK No. PARTICULARS ANALYSIS OF DISBURSEMENTS TO COMPLY WITH 1 U.S. TREASURY REGULATIONS | II DATE SHOW TO WHOM DISBURSEMENTS ARE MADE Amount BUSINESS EXPENSES 1 1 INTEREST TAXES LOSSES SUSTAINED REPAIRS ^ 11 OTHER ITEMS 1 1 /* I 1 i i . « 1 1 1 RECEIIPTS. PARTICUL ARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT 1 AMOUNT OF TAX j DEDUCTED AT SOURCE GROSS ANALYSIS OF GROSS INCOME TO COMPLY | WITH U.S. TREASURY REGULATIONS . | r DATE RECEIVED AMOUNT OF INCOME . 1 INCOME II INCOME TAXED >' NOT TAXED ] AT SOURCE AT SOURCE « ,1 I Income Exempt FROM NORMAL ; FROM ALL 7 TAXES K TAXES 1 i i 1 ! 1 1 1 1 1 i ' ! 1 i 1 1 - DISBURSEMENTS. DATE CHECK NO. PARTICULARS SHOW TO WHOM DISBURSEMENTS ARE MADE Amount ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS BUSINESS EXPENSES 1 ii 3 LOSSES SUSTAINED 4, OTHER ITEMS RECEIPTS. DATE PARTICUL ARS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT - f ^ 1 AMOUNT GROSS ANALYSIS OF GROSS INCOME TO COMPLY f WITH U.S. TREASURY REGULATIONS h DEDUCTED RECEIVED AT SOURCE i AMOUNT OF INCOME INCOME ll INCOME TAXED '! NOT TAXED AT SOURCE AT SOURCE « 11 1 Income Exempt FROM NORMAL T TAXES FROM ALL TAXES 1 J i 1 i j 1 1 1 1 1 1 1 1 DISBURSEMENTS. DATE - PARTICULARS SHOW TO WHOM DISBURSEMENTS ARE MADE Amount ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS BUSINESS EXPENSES 1 INTEREST TAXES LOSSES SUSTAINED 4, OTHER ITEMS RECEIPTS. PARTICULARS AMOUNT AMOUNT GROSS f ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS DATE OF TAX DEDUCTED AT SOURCE AMOUNT OF INCOME INCOME INCOME TAXED NOT TAXED AT SOURCE . AT SOURCE « 1 1 Income Exempt SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED ; Rtt^tivtu FROM NORMAL 1; FROM ALL T TAXES 1 TAXES j i i i ' ' 1 1 1 — - - - ■ 1 i " i i 1 1 DISBURSEMENTS. DATE PARTICULARS SHOW TO WHOM DISBURSEMENTS ARE MADE ^ ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U. S. TREASURY REGULATIONS Amount BUSINESS EXPENSES 1 INTEREST TAXES a LOSSES SUSTAINED -1 OTHER ITEMS RECEIPTS. DATE PARTICU LARS AMOUNT AMOUNT GROSS ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS OF TAX DEDUCTED AT SOURCE AMOUNT OF INCOME . , INCOME INCOME TAXED NOT TAXED AT SOURCE AT SOURCE 8 il INCOME Exempt SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED ' RECEIVED FROM NORMAL FROM ALL T TAXES ^ TAXES 1 i ! i 1 1 ; I - < 1 .. ^-■' *' ' ■^ . -i ^ 1 1 1 . LI DISBURSEMEN 1 S - PARTICULARS Amount ANALYSIS OF DISBURSEMENTS TO COMPLY WITH | U.S. TREASURY REGULATIONS | DATE NO. SHOW TO WHOM DISBURSEMENTS ARE MADE BUSINESS INTEREST TAXES LOSSES EXPENSES SUSTAINED 1 i REPAIRS O'^^^'' ITEMS II i ■ 1 • 1 • RBCBIPTS. DATE PA RTI CU L A RS SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED AMOUNT GROSS 1 1 ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS RECEIVED 1 OF TAX DEDUCTED AT SOURCE AMOUNT OF INCOME INCOME 1 INCOME | INCOME EXEMPT AT SOURCE AT SOURCE FROM NORMAL FROM ALL 8 ,i il '^ TAXES 'i TAXES 1 i 1 1 ) 1 . i DISBURSEMENTS. DATE CHECK No. PARTICULARS SHOW TO WHOM DISBURSEMENTS ARE MADE ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS Amount BUSINESS EXPENSES INTEREST LOSSES SUSTAINED 4 OTHER ITEMS RECEIPTS. PARTirill AR<; AMOUNT AMOUNT GROSS ANALYSIS OF GROSS INCOME TO COMPLY WITH U.S. TREASURY REGULATIONS DATE 1 RECEIVED DEDUCTED AT SOURCE 1 AMOUNT OF INCOME INCOME 11 INCOME TAXED II NOT TAXED AT SOURCE ; AT SOURCE H .1 Income Exempt SHOW SOURCE FROM WHICH FUNDS ARE RECEIVED 1 FROM NORMAL^ FROM ALL I T TAXES [l TAXES 1 • 1 T 1 1 1 #1 I 1 1 DISBURSEMENTS. DATE CHECK PARTICULARS SHOW TO WHOM DISBURSEMENTS ARE MADE ANALYSIS OF DISBURSEMENTS TO COMPLY WITH U.S. TREASURY REGULATIONS Amount BUSINESS INTEREST EXPENSES 1 a TAXES 8 LOSSES 11 SUSTAINED REPAIRS °'^"^'' 4 ITEMS UNIVERSITY OF CALIFORNIA LIBRARY, BERKELEY THIS BOOK IS DUE ON THE LAST DATE STAMPED BELOW Books not returned on time are -^ie^V^.^^^^Ji^J 50c per volume after the third day »«""b'„„i,, „„» ;„ 'a"e.*a^nTra; ^r^^q ^aX^o J is .ade before expiration of loan period. II t C 14 1927 r.PH recd ld AUG 17 I960 50m-8,'26 7^ J YF n?6C9