Federal income tax handbook

accrued acquired aff'd allocated allowed amount Appeal applied assessment bad debts bank Board held bonds capital gain capital loss cash cent centum cert claim Com'r Commissioner compensation computed contract cost December 31 decision deduction depletion depreciation determined distribution dividends paid earnings or profits employees exchange exempt expenses fair market value February 28 Federal excise tax fiduciary filed foreign corporation gain or loss gross income Helvering included income tax interest inventory lease liability liquidation ment method net income obligations partner partnership payment period personal holding company poration preferred stock prior purchase purpose received refund REGULATION reorganization respect Revenue Act rule section 112 section 23 selling shareholders shares sold statute of limitations stock or securities stockholders supra surtax tax imposed taxable income taxpayer thereof tion trade or business transaction Treasury trust United worthless