Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

adjusted basis allocated allowed amended applicable article 23 assessment beneficiary Board bonds cent certificates claim collected collector Commissioner cost December 31 deductible from gross deficiency depletion deposit depreciation determined distraint distribution dividends domestic corporation employees entitled estate or trust excess-profits taxes exempt from tax expenses expiration fair market value February 28 fiduciary filed foreign corporation foreign country gain or loss grantor gross income imposed by section included in gross income from sources income tax installment insurance companies interest Internal Revenue inventory liability ment mineral nonresident alien individual notice and demand obligations operating organized paragraph partnership payment personal exemption preferred stock prescribed prior provided in section purchase purpose receipt regulations reorganization resident respect return of income Revenue Act section 113 shareholders stock or securities surtax net incomes tax imposed taxpayer thereof timber tion trade or business transfer trust instrument withholding