The Law of Federal Income Taxation, Volume 6West Group, 1949 - Income tax |
Contents
FEDERAL INCOME TAXATION | 2 |
Community Property | 4 |
Determination Assessment | 11 |
29 other sections not shown
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Common terms and phrases
accumulated actually administration aff'd agreement allowed amended amount applied assets association Bank basis beneficiary benefit Board BTA Memo capital CCA 2nd CCA 3rd CCA 6th cert charitable Code Comm computing considered contributed corporation corpus Court created credited death decedent decision deduction determined discussed distributed earnings effect entitled estate or trust executor exempt existing F 2d fact fiduciary funds gain grantor gross held holding husband included income tax individual interest involving lease legatee limited loan loss meaning ment operated organization paid partner partnership payment period person petitioner principal prior profits provisions question reason received regulations respect result retained rule share statute substantial Supp taxable taxpayer TC Memo tion trust income trust instrument wife