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

adjusted net income Agricultural Adjustment Act allowed amended amount annuity applicable assessment assets B.T.A. decisions bank basis Board of Tax bonds capital stock cash centum certificates certiorari claim Commissioner computing contract decedent December 31 deduction deficiency determined distribution Docket employees entitled estate tax excess exchange excise tax exemption Federal income tax fiduciary foreign corporation foreign personal holding full in P.-H gain or loss gross income held Helvering included interest Internal Revenue issued liability liquidation ment nonacquiesced nonresident alien paragraph payment pending before C.C.A. period personal holding company petition for review petitioner plaintiff preferred stock prescribed prior profits purchase received refund regulations respect Revenue Act review filed shareholders shares Social Security Act statute stockholders supra surtax Tax Appeals tax imposed Tax Rep tax return taxable taxpayer thereof tion transaction transfer trust undistributed University of Iowa