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

abnormal income adjustment aff'd aff'g affiliated group allocated allowed amended amount application assessment assets association average base period B. T. A. Memo basis beginning after December Board capital gain capital loss carry-back cent centum cert Chapter claim Code section Com'r Commissioner computed consolidated return contract Corp cost December 31 decision deduction deficiency determined distribution dividends earnings excess profits credit excess profits tax exempt filed foreign corporation gross income held Helvering included income tax installment interest inventory liability limited liquidation method nonresident alien normal tax operating loss organization partner partnership payment penalty period net income personal holding company poration preferred stock prescribed prior provided in section purpose received regulations respect rev'g section 722 shareholders stockholders subchapter subsidiary Supp supra T. C. Memo Tax Court taxable years beginning taxpayer thereof tion Treasury trust trust instrument United