Prentice-Hall Federal Tax Guide, Volume 1Prentice-Hall, 1941 - Income tax |
Contents
The page following this is 7011 | 10 |
TABLE OF CONTENTS | 19-10 |
Bureau of Internal Revenue | 21-1 |
Copyright | |
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accrued adjusted basis allocated allowed amended amortization deductions apply assets bank beginning after December beneficiary bonds capital gains capital loss cash Comm Commissioner computed cost December 31 depletion depreciation determined distribution earnings and profits earnings or profits emergency facility employees entitled Example excess exchange exempt fair market value February 28 Federal fiduciary filed foreign corporation fund gain or loss gift grantor gross income held Helvering included in gross income from sources income tax interest Internal Revenue Code inventory January lease liability liquidation machines ment net income operating loss paid paragraph partnership payment period poration preferred stock premiums prior provided in section purchased purpose regulations reorganization respect Revenue Act rule salaries shareholders sold stock or securities stockholders taxable year beginning taxpayer thereof tion trade or business transaction transfer trust instrument United wash sales worthless