Montgomery's Federal Taxes: Corporations and partnerships, Volume 1

accrued adjusted basis aff'd aff'g allowed amended amortization amount applied B. T. A. Memo Board held bonds capital assets capital gain capital loss cash cert Chapter Circuit Code section Com'r compensation computing contract contributions Corp corporation cost Court held debt December 31 decision deductible depreciation determining distribution earnings and profits earnings or profits employees excess exempt fair market value February 28 foreclosure gain or loss gross income Helvering indebtedness interest issued lease liability liquidation mortgage ordinary ordinary income paid payment period poration preferred stock premium prior property acquired purchase purpose recapitalization received recognized regulations reorganization rev'g Revenue Act rule sale or exchange section 23 shareholders shares stock dividend stock or securities stockholders subsidiary supra T. C. Memo Tax Court taxable income taxable year beginning taxpayer thereof tion trade or business transaction transfer transferor Treasury trust U. S. Supreme Court