The title of this book should give a true idea of its purpose and scope. The reader will not be confused by long quotations from Acts of Parliament, Or from judgments on appeal cases. But the general substance of these has been incorporated in an exposition of income tax law from a business point of view. The requirements of the student have received special consideration, the book containing many practical examples and concluding with a set of test questions (with solutions) covering the whole of the ground. War legislation, Super-tax, and Excess Profits Duty.