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SCOPE OF REGULATIONS
Tax on corporations in general
88 other sections not shown
adjusted basis adjusted net income allocated allowed amended applicable assessment assets bank basic surtax credit basis beneficiary bonds capital gain capital loss centum claim collector Commissioner common trust fund cost December 31 deductible from gross deficiency dends depletion depreciation determined distribution earnings or profits employees entitled excess exempt expenses fair market value February 28 fiduciary filed foreign corporation foreign personal holding gain or loss gross income included in gross income from sources income tax interest Internal Revenue inventory liability liquidation mineral nonresident alien individual obligations office or place paragraph partnership payment percent period personal holding company place of business prescribed prior provided in section provisions of section purchase purpose refund regulations resident respect Revenue Act section 23 shareholder shares stock or securities surtax net incomes tax imposed taxpayer term thereof tion trade or business transfer trust instrument United