United States Code AnnotatedWest Publishing Company, 1945 - Law |
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affiliated affirmed amended amount applicable bank Board of Tax bonds capital assets capital gain capital loss capital stock cash certiorari denied Commissioner common stock constituted corporation's cost basis Ct.Cl December 31 dends denied 56 denied 60 S.Ct depreciation determining gain distribution divi earnings erty evidence excess profits taxes exchange for stock exempt F.Supp fair market value gain or loss gross income held Helvering holders income tax purposes interest Internal Revenue L.Ed lease loss sustained March mortgage net income Note oil and gas old corporation par value partnership payment petitioner poration preferred stock prior profits purchase pursuant realized realty rehearing denied reorganization Revenue Act 1936 sale of stock sale or exchange securities shareholders shares sold Stat stock dividend stockholders subsection subsidiary surtax Tax Appeals taxable gain taxable income taxpayer thereof tion transaction transferor transferred trust United value of property