The Report of the Royal Commission on the British Income Tax
What is income? Money and real, gross and net, income and capital, 608. — The married couple a unit? 611. — Exemption limit, 612. — Earned and unearned income, 614. — Bachelors, married couples, children, 616. — Graduation; the new scheme, 619. — Collection at the source; undistributed company profits, 623.