American Federal Tax ReportsPrentice-Hall, 1963 - Law reports, digests, etc |
Contents
AFTR First and Second Series Case Table Locations | 303 |
Income Tax Decisions 301 | 316 |
Estate Gift Tax Decisions | 1751 |
Copyright | |
1 other sections not shown
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Common terms and phrases
11 AFTR action additional AFTR 2d agreed agreement allowed amended amount Appeals applicable assessed assets Atty bank basis capital cash Circuit Cite as 11 claim Commissioner Company conclusion considered contends contract corporation debt decision deduction defendant deficiency denied determined Dist distribution District Court dividend effect entitled evidence expenses fact Federal filed funds gain Government held holding income tax interest Internal Revenue Internal Revenue Code involved issue Judge judgment jury liability lien loan loss March ment mortgage motion operating opinion ordinary P-H Fed paid parties partnership payment period petitioners plaintiff present prior profits purchase question reasonable received record Reference refund reported respect result Revenue Code rule Service shares statute suit Supp supra Tax Court taxable taxpayer tion trial trust United