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By GODFREY N. NELSON
Member of the New York Bar, Certified Public Accountant,
State of New York.
New Edition, revised and enlarged, Cloth, 12°
Mr. Nelson defines and illustrates Profits and Income, Expenses
and Losses. He explains in detail the operation and application
of the Income, War Income and Excess Profits
Taxes, and gives examples of computing the taxes as applied
to individuals, corporations and partnerships, based upon the
latest rulings.
The text suggests rates of depreciation for various classes
of business, prescribes remedial measures for excess depreciation
charged off in previous years, and outlines methods of
bookkeeping for corporations whereby the preparation of returns
is materially simplified.
Mr. Nelson has secured the very latest decisions of the
Treasury Department, and has incorporated these in his chapters.
His book is timely, accurate, up-to-date and will be
found of tremendous value as a guide to business men, lawyers,
and accountants in Income Tax matters.
The National Budget System
By CHARLES WALLACE COLLINS
Cloth, 12°, $1.25
With the idea of the budget system becoming daily more
widely diffused, with practically the unanimous support of the
business interests of the country behind it, and with the Progressive,
the Republican, and the Democratic parties pledged
to its adoption, a clear statement of the principles of efficient
budget making is urgently needed.
Mr. Collins begins his work with a review of the present
chaotic methods of national appropriation and expenditure.
The budget system is then described, in terms of plain businesslike
procedure. A simple plan is given for the introduction
of the budget system, without the need of Constitutional
amendment.
THE MACMILLAN COMPANY
Publishers 64-66 Fifth Avenue New York
