Prentice-Hall ... Federal Tax Service Cumulative, Volume 3, Pages 11001-22720

accrued acquired actually addition affirmed allowed amount Appeal applied assets bad debts Bank basis Board bonds building C.B. Dec C.B. June capital carried cent changes charged Circuit claimed coal Commissioner computing constitute continued contract corporation cost Court decision deduction depletion depreciation determined disallowed effect entitled equipment estimated evidence excess expenditures expenses fact Footnote gain gross income held improvements included income tax interest investment land lease lessee loss machines March method mineral mining necessary nonacquiescence notes officers operating opinion ordinary paid payment period petitioner plant prior production profits purchase question reasonable received represented reserve respect result Revenue Act rule salaries securities showing sold stockholder subsequent sustained Tax Rep taxable taxpayer thereof timber tion trade transaction trust United worthless