The Law of Federal Income Taxation, Volume 2

1st Sess acquired by gift adjusted aff'd allowed amended amount apply basis for determining beneficiary bequest Board bonds capital gain cash CB III-1 CB IX-1 CB VI-2 CCA 2nd CCA 3rd CCA 6th cert Comm Committee community property Company Cong connection cost Court date of acquisition decedent December 31 decision deduction depreciation determining gain discussed distribution dividend donor effect erty Exec F 2d fair market value February 28 gain or loss grantor income interest or control intestacy lease ment merger paragraph Phellis poration preferred stock Prior Acts prior to March profits prop property acquired property received property was acquired provision purchased realized recognition of gain recognized regulations remainderman reorganization Revenue Act rule section 113 shareholders shares of stock sold specific statute stock or securities stock rights stockholders subdivision taxpayer tion transaction transfer in trust transferor trust instrument vested wash sales