United States Code Annotated

accrued affirmed allowed amortization amount paid assets bad debts bank bonds business expense capital cash certiorari denied certiorari granted charged claim Commis Commissioner of Internal community property compensation contract corporation corporation's cost Ct.Cl deductible from gross deductible loss depletion depreciation determining disallowed dividends ductible duction employees entitled to deduct exempt expenditures F.Supp federal gift gross income held deductible held not deductible Helvering husband income tax purposes incurred interest Internal Revenue inventory L.Ed lease lessee lessor liability loan loss sustained market value ment missioner of Internal net income Note ordinary and necessary partnership payer payment petitioner petitioner's poration preferred stock prior profits purchase received Reve Revenue Act reversing S.Ct salaries securities shares sioner of Internal sold Stat statute stockholders taxable income taxpayer ternal Revenue thereof tion trade or business transaction trust United States Code War Creek wife Wilshire Oil Co worthless