Prentice-Hall ... Federal Tax Service Cumulative, Volume 2, Pages 13001-19836Prentice-Hall, Incorporated, 1984 - Taxation |
Contents
Interest | 13-17 |
interest continued | 13-25 |
Corporation held not entitled to deduction for interest waived by bondholders | 13-33 |
27 other sections not shown
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Common terms and phrases
abandoned accrual accrued acquired actually addition affirmed allowed amount Appeals ascertained assessed assets bad debts bank basis Board bonds building C.B. Dec C.B. June capital cash cent charged Circuit claimed close Commissioner computing constitute contract corporation cost Court decision deductible from gross deductible loss depreciation determined difference disallowed dollars effect entitled evidence excess exchange expense fact Federal gain gross income held imposed income tax interest investment involved issued land lease less liability loan loss sustained March method nonacquiescence notes operation opinion paid payment period petitioner prior profit provisions purchase question reasonable received regulations represented reserve respect result Revenue Act rule securities shares sold statute stockholders subsequent Tax Rep taxable taxpayer thereof tion transaction trust United Wisconsin worthless