Publisher's Synopsis
Excerpt from New York State Income Tax Procedure, 1921: Including Corporation Franchise Tax
Naturally it would be foolish to repeat something which pleased no one, and as there has been a gratifying demand for a book dealing solely with New York procedure, I have endeavored to comply with the demand. If federal income tax procedure were not complicated it would be an easy task to administer a state law which in most respects duplicates the federal law, but at its best an income tax law presents many close problems, and there are in addition many differ emees between the rights and inhibitions of the federal and state constitutions.
These differences are summarized in Chapter II and are discussed in detail in the appropriate chapters.
No apology, but perhaps an explanation, is needed for the frequent references in this book to 1921 federal Income Tax Procedure. I have tried to discuss fully and explain all of the major points involved in the preparation of the New York State returns, but there are hundreds of special points which seldom arise and which could not be discussed in this book unless some hundreds of pages were added. I have therefore assumed that those wishing to be fu/lly in formed regarding special points will find the references to 1921 federal Income Tax Procedure helpful.
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