Montgomery's Federal Taxes: Corporations and partnerships, Volume 1Ronald Press Company, 1950 - Corporations |
Contents
Taxable and Exempt Income | 9 |
Amendment | 26 |
INCOME FROM BUSINESS | 33 |
Copyright | |
37 other sections not shown
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Common terms and phrases
accrual accrued adjusted adjusted basis aff'd aff'g allowed amended amortization amount applied B.T.A. Memo bad debt basis bonds capital assets capital gain capital loss cash cert Chapter Circuit Code section Com'r compensation computed contract Corp corporation cost Court held December 31 decision deduction depletion depreciation determining disallowed distribution earnings and profits earnings or profits employees excess excess profits tax exempt expenses fair market value February 28 gain or loss gross income Helvering included indebtedness interest issued lease liability liquidation mortgage net income obligations operating loss option paid payment period preferred stock premium prior purchase purpose received Regulations reorganization rev'g Revenue Act rule sale or exchange section 23 shareholders stock dividend stock or securities stockholders subsidiary Supp supra Supreme Court T.C. Memo Tax Court taxable income taxable year beginning taxpayer tion transaction transfer transferor Treasury trust wash sale worthless