United States Code Annotated, Volume 26

adjusted basis allowed amended by inserting amended by striking amended to read amortization amount equal applicable approval average base period beginning after December brandy cents centum chapter Code is amended Commissioner contract credit or refund decedent December 31 determined dividends effective date election employee end thereof ents ents ents excess profits credit excess profits tax exemption filed gift tax gross income historical notes inserting in lieu Internal Revenue Code invested capital June 30 lieu thereof nonresident alien normal-tax net income notes and notes notes of decisions number of days overpayment paragraph pawpaw payment person pineapple wines prior profits net income provided in section purposes read as follows regulations prescribed Revenue Act Revenue Code relating Secretary section 23 spect STAT subchapter subcontract subparagraph surtax net incomes tax imposed taxable year beginning taxpayer thereof the following tion transfer transferor United victory tax wines withholding