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THE PHYSICIAN'S INCOME TAX—1934
The following instructions are based on the Revenue Act of 1932. That act, unless the congress now in session modifies it, will govern the collection of federal income taxes for the tax year 1933. It is believed likely, however, that Congress will modify the present law. What those modifications will be, if there are any, and to what extent they will call for a procedure materially different from that required by the Revenue Act of 1932, no one can foretell. Two courses are open to the physician. He may file his income tax return at once, for 1933, on the basis of the Revenue Act of 1932, and then, later, if new legislation so requires, he may make a supplementary return. If he prefers, however, he can wait until toward the close of the period allowed for filing returns, which is March 15, and then file
Medical Economics. JAMA. 1934;102(2):153-154. doi:10.1001/jama.1934.02750020065030