Montgomery's Federal Taxes: Corporations and partnerships, Volume 2

abnormal income accumulated earnings acquiring corporation adjusted basis adjusted excess profits affiliated group aggregate allowed amended amount applicable average base period beginning after December capital addition capital gains capital loss carry-back carry-over cent centum Chapter Code section Com'r Commissioner component corporation computed contracts December 31 deficiency determined distribution dividends earnings and profits equity invested capital excess output excess profits credit excess profits net excess profits tax exempt filed foreign corporation gross income held included income tax liability limited normal tax normal-tax net income payment period net income personal holding company poration preceding taxable preferred stock profits net income profits tax taxable provided in section provisions of section purposes refund REGULATION respect Revenue Act section 722 separate return shareholders subchapter subparagraph subsidiary surtax net income Tax Court tax imposed taxable years beginning taxpayer tion transaction transferee transferor Treasury United unused excess profits