Montgomery's Federal Taxes on Corporations, Volume 1

accrual basis accrued acquired adjusted basis aff'd aff'g allowed amended amount applied B. T. A. Memo bad debt beginning after December Board held bonds capital assets capital gain capital loss cent cert Chapter Code section Com'r Commissioner computed contract Corp corporation cost December 31 decision depletion depreciation determined disallowed distribution dividend election emergency facility employees excess profits excess profits tax exempt expenses fair market value February 28 gain or loss gross income Helvering included income tax indebtedness installment interest issued lease liability liquidation method mortgage net income obligations operating loss paid payment period preferred stock premium prior purchase purposes received refund regulations reorganization respect rev'g Revenue Act rule sale or exchange section 23 stock or securities stockholders supra taxable income taxable years beginning taxpayer thereof tion transaction transfer Treasury trust U. S. Supreme Court worthless