Show INCOME TAX IN A NUTSHELL NUT SHELL SHEAL WHO single persons persona who had not net income of 0 1000 or more mora or gross income of or dinote and married couples who had not net income ot of or more emust tile file returns I 1 WHEN the filing period Is from january I 1 to march mara 15 1926 1925 WHERE collector of internal revenue tor for the district in which the person lives or has oils his principal place of business HOW instructions on form and form 1040 also the law and regulations WHAT two per cent normal tax on the first of net income in excess ot of the personal exemptions and derdits its four per cent normal tax ion m the next six per cent normal tax on the balance ot of net income surtax on net income in excess of |