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February 8, 1941


JAMA. 1941;116(6):520-524. doi:10.1001/jama.1941.02820060068018

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THE PHYSICIANS FEDERAL INCOME TAX—1941  PREPARED BY THE BUREAU OF LEGAL MEDICINE AND LEGISLATIONEvery one who is required to make a federal income tax return must do so on or before March 15, unless an extension of time for filing his return has been granted. For cause shown, the collector of internal revenue for the district in which the taxpayer files his return may grant such an extension, on application filed with him by the taxpayer. This application must state fully the causes for the delay. Failure to make a return may subject the taxpayer to a penalty of 25 per cent of the amount of the tax due.The normal rate of tax on residents of the United States and on all citizens of the United States regardless of their places of residence is 4 per cent on net income in excess of the exemptions and credits. The

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