Proceedings of New York University ... Annual Institute on Federal Taxation, Volum 7

accounting additional agent agreement allowed amount appear application assessment assets basis bond Burch Bureau capital charge claim collection Collector Commissioner common Company computation consideration considered corporation cost course death decision deduction deficiency depreciation determined distribution dividend earnings effect estate tax excess exchange expenses fact Federal filed gain gift give Government held holding included income tax interest Internal Revenue Code inventory involved issue liability limited liquidation loss marital deduction ment method necessary Office operating ordinary paid partnership patent payment period person possible practice preferred present prior problem proceeds profits provisions purchase question reason received records represent respect result rule securities sell settlement shares situation spouse Staff stockholders supra Tax Court taxable taxpayer term tion transaction transfer Treasury trust United York