Federal DigestWest Publishing Company, 1940 - Law reports, digests, etc |
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40 Stat acquired affirmed allowed amount ascertained assets authorizing bad debt bank basis bonds capital carrying certiorari denied certiorari granted charged claim Commissioner of Internal computing income tax constituted contract corporation corporation's cost Ct.Cl deductible from gross deductible from income Descriptive-Word Index determining distribution dividends entitled to deduct enue Act exchange expenditures expenses F.Supp fact gain or loss gross income held Helvering income tax purposes incurred interest Internal Revenue investment Key Number L.Ed later lease liability liquidation loss sustained ment necessary expenses notes Number in Pocket operating ordinary and necessary paid payment profits provision purchase reasonable received references reorganization reserve resulting Rev.Acts Revenue Act 1928 reversed S.Ct securities shares sold statute stockholders taxable income taxpayer tion Topic and Key trade or business transaction transferred trust worthless