Federal Income Tax Handbook

accrual basis accrued acquired adjusted net income aff'd allowed amount applied assessment bad debts bank Board held bonds cent centum cert claim Com'r Commissioner compensation computed constructive receipt contract cost December 31 decision deduction dends depletion depreciation determined distribution dividends paid credit earnings or profits employees exchange exempt fair market value February 28 fiduciary filed foreign corporation gain or loss gross income Helvering included income from sources income tax interest inventory lease liability liquidation ment method non-resident alien obligations partner partnership payment period petitioner poration preferred stock prior purchase purpose receipt received refund REGULATION reorganization Revenue Act rule section 112 section 23 shareholders shares sold statute stock or securities stockholders supra surtax taxable income taxpayer thereof tion trade or business transaction transfer Treasury trust U. S. Supreme Court United worthless