Show THE IN INACTIVE ACTIVE corporations au MAKE RETURNS respecting capital stock returns required of 0 all corporations active or inactive during july collector of internal revenue james H anderson issues the following statement no existing corporation in the district ot of utah is exempt irom from making capital stock tax returns on form on oil or before july 31 in fit eich each year certain corporations are exempt from payment of 0 tax fix but none from the report required in july corporations exempt from tax under section may receive exemption by claiming exemption on their capital stock tax return form on claim the exemption from tax otherwise they a are re also liable tor for income ta tax I 1 return the revenue act of 1921 like the revenue act ot of 1918 provides exemption from the tax tor for corporations ot of certain classes one class ot of corporations po rations that Is exempt from tax under each ot of these there acts consists consist ot of those that are not doing whether the activities ot of a particular company constitute doing business is a matter tor for the commissioner to decide from the information furnished ica reason Is perfectly clear if the determination of the question were left with the many corporations uniformity would be impossible hence the requirement that all corporations whether active or inactive tile file returns with evidence of inactivity attached it exemption ei is claimed under tinder the law |