Income Tax Procedure

accrual accrued agent amended returns apply assessment assets basis calendar year 1918 capital cash cent certificates Chapter claim for refund collected collector Commissioner compensation computed consolidated return contract cost Court December 31 decision dends distribution dividends received employees excess profits tax exchange expenses fair market value February 28 federal fiduciary foreign corporation Former Procedure gross income imposed individual instalment interest Internal Revenue inventory issued Liberty bonds Liberty Loan March ment net income normal tax owner par value partnership payable payer payment period personal exemption personal service corporation poration prior purchase purpose rates realized receipt REGULATION reported return of income RULING securities shares statute stock dividends stockholders surplus surtax tax-free covenant taxable income taxation taxpayer thereof tion transaction Treasury treasury stock trust United war profits withholding