Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

accordance acquired actually addition adjusted net income alien allowed amended amount apply assessment assets banks basis Board bonds capital centum claim collected Commissioner compensation computed contract corporation cost deduction depletion depreciation derived determined distribution dividends employees entitled Example excess exchange exempt expenses extent fair market value filed foreign Form gain or loss gross income hands held included income tax individual installment interest inventory issued less limited liquidation means method mineral net income nonresident obligations operating organized paid paragraph payment percent period person portion prescribed prior production provided in section purchased reasonable received regulations relating resident respect Revenue Act shareholders shares sold specific statement stock or securities surtax net incomes tax imposed taxable taxpayer term thereof tion trade transfer trust United