Show DIE ARE XOT EXCLUDED Deputy Revenue Collector Chase yesterday yes-terday received notice of an important decision which has just been rendered by the commissioner o f internal revenue in connection with the collection of the income tar It is that dividends of institutions o sUtution which were earned in 1SOS but not paid until some time in 38H come within the prOvisions or the income tax act and the tax must therefore be paid upon them provided they run the earnings lags 40GO of the company up to the stated Returns are being received but slowly and it is hardly probable that all of the blanks will have been returned much before the date of limitations recently nxed by Congress April 13th |