Federal Income Tax HandbookRonald Press Company, 1935 - Income tax |
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accrual basis accrued acquired adjusted aff'd allowed amount applied assessment assets bad debts bank Board held bonds capital stock cent centum cert claim Co.'s Appeal Com'r Commissioner compensation computed constructive receipt contract cost December 31 decision deduction depletion depreciation determined distribution dividends earnings employees excess excess-profits tax exchange exempt expenses fair market value February 28 federal fiduciary filed foreign corporation gain or loss gross income Helvering included income tax interest inventory lease liability method net income non-resident alien obligations partner partnership payment penalty period petitioner poration preferred stock prior profits purchase purpose receipt received refund REGULATION reorganization Revenue Act rule section 112 section 23 shares sold statute statute of limitations stock or securities stockholders supra surtax tax imposed taxable income taxes paid taxpayer thereof tion transaction transfer Treasury trust United worthless