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A Commentary on the Act itself, an Appendix containing the Text of the Act
all Rules and Regulations of the Treasury Department, relating in any

way to the Act; Text of all Laws relating to the Collection, Re-

mission and Refund of Internal Revenue; Text applicable

to the Administration of the Federal Corporation Tax

Law, and Opinions of the Attorney-General
bearing upon the Meaning of the Act.

BY

THOMAS GOLD FROST, LL.D., Ph.D.

OF THE NEW YORK CITY BAR

Author of General Treatise on the Law of Guaranty Insurance, The Incorporation
and Organization of Corporations, etc.

MB

ALBANY, N. Y.

MATTHEW BENDER & COMPANY

1911


F939

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DEDICATED TO

HON. PHILIP S. POST, JR.

OF THE CHICAGO BAR

PREFACE.

The purpose of the author in presenting a Treatise on the Federal Corporation Tax is to provide both the profession and the public generally with a comprehensive text book on a subject which has up to the present time received but little attention. In the present volume will be found not only a full discussion of the text of the law itself, but there has been added as well a synopsis of all the rulings of the Treasury Department on the subject, together with the opinions of the Attorney-General and the decisions of the courts bearing thereon. It is the hope of the Author that in writing a book of this character he will have furnished not only to the legal profession but to federal officials and corporate officers generally a work which they will find both helpful and useful.

NEW YORK CITY, November 2, 1911.

THOMAS G. FROST.

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