Prentice-Hall Federal Tax Guide, Volume 1, Pages 10001-22978

acquired actually addition adjusted AFTR allowed amended amortization amount applicable assets bank basis beginning beneficiary bonds building capital cash certificate charged claimed Comm Commissioner computed contributions corporation cost debt December deduction depletion depreciation determined distribution dividends effect election employees entitled equipment Example excess exchange exempt expenses facility fact fair market value filed foreign Form fund gain or loss grantor gross income held included income tax individual interest Internal Revenue Internal Revenue Code issued January less liability machines March month nonresident alien notes obligations operating loss owner paid paragraph partnership payment percent period prior profits purchased reasonable received regulations reorganization resident respect rule Schedule securities shares sold sources taxable taxpayer term thereof tion trade transaction transfer trust United withholding