Thank you for visiting SNEWPapers!
Sign up free
Editorial
September 7, 1943
The Daily Monitor Leader
Mount Clemens, Macomb County, Michigan
What is this article about?
The editorial mocks the overly complex language in the U.S. income tax law defining who must file estimated tax declarations by September 15, 1943, quoting the confusing provisions for individuals based on income and marital status. It urges looking to the law for relief and notes Senator Walter F. George's call for public suggestions to simplify internal revenue statutes.
Clipping
OCR Quality
100%
Excellent
Full Text
THE GREAT WHATSIS
Having in mind that official instructions must be accurate even at the expense of clarity, probably it would be difficult for Treasury experts to express more comprehensibly the requirements of the income tax law they finagled Congress into enacting.
So it is to the law, rather than to the administration, that we must look for relief from such verbiage as this, which is intended to tell taxpayers whether or not they have to file an estimate Sept. 15 of the tax they will owe Dec. 31:
"A declaration must be made by every citizen or resident of the United States if he comes within any of the following groups:
"(1) Single or married but not living with spouse at the date prescribed for the making of the declaration (whether or not head of a family) if he had for 1942, or reasonably expects to have for 1943—
"(a) gross income of more than $2700 from wages subject to withholding, or
"(b) gross income of $500 or more from all sources if more than $100 of such income is from sources other than wages subject to withholding.
"(2) Married and living with spouse at the date prescribed for the making of the declaration, if he had for 1942 or reasonably expects to have for 1943—
"(a) gross income from wages subject to withholding which, when added to his spouse's gross income from such wages, exceeds $3500; or
"(b) gross income from sources other than wages subject to withholding which, when added to his spouse's gross income from such sources, exceeds $100, and also his gross income from all sources exceeds $624 for 1943 or the aggregate gross income from all sources of both spouses amounts to $1200 or more for either 1942 or 1943.
"(3) Individuals, regardless of marital status, who were required to file an income tax return for 1942 and whose wages subject to withholding for 1943 are reasonably expected to be less than such wages for 1942.
"The foregoing rules apply also to residents of Canada and Mexico whose wages are subject to withholding. Other non-resident aliens are not required to file declarations."
Well—do you have to file, or don't you? Why? Are you sure?
Senator Walter F. George is interested in suggestions from the public for clarification, simplification or other improvement in the internal revenue statutes, including the income tax law.
Having in mind that official instructions must be accurate even at the expense of clarity, probably it would be difficult for Treasury experts to express more comprehensibly the requirements of the income tax law they finagled Congress into enacting.
So it is to the law, rather than to the administration, that we must look for relief from such verbiage as this, which is intended to tell taxpayers whether or not they have to file an estimate Sept. 15 of the tax they will owe Dec. 31:
"A declaration must be made by every citizen or resident of the United States if he comes within any of the following groups:
"(1) Single or married but not living with spouse at the date prescribed for the making of the declaration (whether or not head of a family) if he had for 1942, or reasonably expects to have for 1943—
"(a) gross income of more than $2700 from wages subject to withholding, or
"(b) gross income of $500 or more from all sources if more than $100 of such income is from sources other than wages subject to withholding.
"(2) Married and living with spouse at the date prescribed for the making of the declaration, if he had for 1942 or reasonably expects to have for 1943—
"(a) gross income from wages subject to withholding which, when added to his spouse's gross income from such wages, exceeds $3500; or
"(b) gross income from sources other than wages subject to withholding which, when added to his spouse's gross income from such sources, exceeds $100, and also his gross income from all sources exceeds $624 for 1943 or the aggregate gross income from all sources of both spouses amounts to $1200 or more for either 1942 or 1943.
"(3) Individuals, regardless of marital status, who were required to file an income tax return for 1942 and whose wages subject to withholding for 1943 are reasonably expected to be less than such wages for 1942.
"The foregoing rules apply also to residents of Canada and Mexico whose wages are subject to withholding. Other non-resident aliens are not required to file declarations."
Well—do you have to file, or don't you? Why? Are you sure?
Senator Walter F. George is interested in suggestions from the public for clarification, simplification or other improvement in the internal revenue statutes, including the income tax law.
What sub-type of article is it?
Taxation
What keywords are associated?
Income Tax Law
Tax Declaration
Filing Requirements
Law Simplification
Revenue Statutes
What entities or persons were involved?
Treasury Experts
Congress
Senator Walter F. George
Editorial Details
Primary Topic
Complexity Of Income Tax Declaration Requirements
Stance / Tone
Critical Of Tax Law Verbiage, Calling For Simplification
Key Figures
Treasury Experts
Congress
Senator Walter F. George
Key Arguments
Official Instructions Prioritize Accuracy Over Clarity
Tax Law Verbiage Is Incomprehensible
Public Should Look To The Law Itself For Relief
Quote From Law On Who Must File Declarations Is Confusing
Senator George Seeks Public Suggestions For Clarification And Improvement