viii CONTENTS 
SCHEDULE D—continued : 
The Average of the Three Last Years, not the Actual 
Income for the Year, is the Standard - - 
Manual Workers - . = 
Trades : 
Necessity for Keeping Proper Books . - 
What the Accounts should Show  - - = 
What is and what is not Business Profit ~~ - - 
Improvements and Extensions not Allowable  - 
Danger of returning Estimated Profits instead of 
Ascertained Actual Figures  - - - 
Suggestions as to Form of Accounts - - 
Professions - - - - - - 
How to calculate “ Income ” - - - - 
Three Different Ways of being assessed under Schedule D 
Interest and Foreign Income - - - - 
Interest on Loans from Members of Stock Exchanges, ete. 
SceEpULE E 
POSITION OF MINOR EMPLOYES - - - : 
CHAPTER III. 
SPECIAL ALLOWANCES FROM ASSESSED INCOME 
NEW BUSINESSES - - - - - 
WAR LOSSES - - - - - - 
ENTIRE INCOME FALLING SHORT OF ESTIMATE BY MORE 
THAN 10 PER CENT. - - - - 
DIMINUTION OF TRADE PROFIT FROM A SPECIFIC CAUSE 
CESSATION OF BUSINESS - . - - 
DEPRECIATION OF MACHINERY, ETC. - - . 
CLERGYMAN OR RELIGIOUS MINISTER—FOR CONSULTING- 
ROOMS, ETC. - - - - 
CHAPTER IV. 
GENERAL ALLOWANCES PRIOR TO 1920-21 
RATES OF TAX PAYABLE - - . s 
DISTINCTION BETWEEN “‘ EARNED ”’ AND “‘ UNEARNED ¥ 
INCOMES ~~ - » - - . 
TOTAL EXEMPTION - - - 
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