Prentice-Hall ... Federal Tax Service Cumulative, Volume 1,Halaman 6

additional allowed amended amount Appeals applicable assessment assets association authority bank basis beneficiary benefit Board Board of Tax bonds capital cash certificate claim Commissioner computed constitute contract corporation cost Court death debt decision deduction Deficiency determined distribution dividends Docket effect employees entitled evidence exchange exemption expenses facts Federal filed Form funds gain gift held holding imposed included income tax individual interest investment issue Judgment June liability loss March meaning ment mortgage obligations operation opinion organized paid payment period person petitioner petitioner's prior profits provisions purchase question reason received referred Regulations relating reported respect respondent result Revenue Act rule securities shares sold statute stockholders supra taxable taxpayer thereof tion Title transaction transfer trust trust instrument United wife worthless