The Law of Federal Income Taxation, Volume 4

accumulated aff'd allowed amended amount apply assets association beneficiaries Board capital CB II-1 CB VII-2 CCA 1st CCA 2nd CCA 3rd CCA 5th cert Circuit Court citizens Comm Cong corpus Court of Appeals decedent decedent's decision depletion depreciation determining discretion discretionary trusts discussed distributive share dividends domestic corporation entitled estate or trust estate tax Exec executors exemption expenses F 2d ficiaries fiduciary foreign corporations grantor gross income held Helvering included in computing income from sources income received income tax insurance companies interest legatee losses net income nonresident alien organization paid or credited partner partnership payment period of administration person premiums prior profits provision purpose real estate regulations remainderman resident Revenue Act revest revocable trust rule settlor statute subdivision Supreme Court taxable taxation taxpayer term tion tribution trust estate trust instrument United