Internal revenue cod

acquired adjusted basis alcohol amounts received annuity apply assessment beneficiary calendar carryback chapter contract credit or refund CROSS REFERENCES dealer decedent December 31 deductions allowed deemed defined in section delegate described in section determined distilled spirits distillery distribution dividends election employee estate tax exceed excess exempt extent filed forfeiture gain or loss gift gift taxes gross estate gross income imposed by section Imposition of tax income tax individual interest Internal Revenue Code liability manufacturer nonresident alien oleomargarine operating loss package paragraph partnership penalty percent period personal holding company prior provided in section purposes of subsection real property regulations prescribed respect sale or exchange Secretary shareholder sold special tax spouse stamps standard deduction Stat stock or securities subchapter subparagraph Subpart subtitle tax imposed taxable income taxpayer term thereof tion trade or business transfer transferor treated trust United white phosphorus wine