The Law of Federal Income Taxation, Volume 2

9 BTA accrual basis accrued adjustment aff'd aff'g amended amount applied assets assignment Board bonds BTA Memo cancellation cash basis CCA 10th CCA 1st CCA 2nd CCA 3rd CCA 5th cert claim Comm Commissioner compensation computed constructive receipt contract Corp corporation cost debt decision deduction determination discount discussion dividend doctrine of equivalent employee equivalent of cash escrow Ex'rs Exec F 2d fact fair market value gain or loss gross income held Helvering included income tax indebtedness installment interest inventory involving Kirby Lumber Co lease lessee lessor liability Lumber ment method of accounting notes obligation paid partnership payer payment petitioner prior profit provision realized received refund regulations reported result rev'd rev'g Revenue Act rule statute stockholders subsequent Supp Supreme Court taxable income taxpayer TC Memo tion transaction transfer trust