Federal Code Annotated: All Federal Laws of a General and Permanent Nature Arranged in Accordance with the Section Numbering of the United States Code : Fully Annotated to the Decisions of Federal and State Tribunals, Together with Annotations of Uncodified Laws and TreatiesBobbs-Merrill Company, 1936 - Law |
Contents
SUBTITLE AINCOME TAXES | 1 |
Transferees and Fiduciaries___ 69016904 | 4 |
Closing Agreements and Compromises_ 71217123 | 13 |
Copyright | |
22 other sections not shown
Common terms and phrases
68A Stat accrual basis accrued accumulated acquired adjusted adjusted basis Aff'd aff'g CCA allocated allowed amount apply beneficiary capital asset capital gain capital loss cash CCA 9 committee computing contract corporation corpus cost Court Digest references CtCls DC-NY decedent deduction depletion depreciation determining dividends earnings election entitled erty exempt fair market value foreign FSupp gain or loss grantor gross income held Helvering House bill included income tax insurance company interest Internal Revenue Code inventory investment lease liability ment mod'g NOTES TO DECISIONS option ordinary income paid paragraph partner partnership payment period personal holding company Prior law profits purchase received reserve respect rev'g CCA Revenue Act sale or exchange securities settlor share sold stockholders subpart subsection Tax Court Digest taxable income taxpayer tion trade or business transaction transfer trust instrument United