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History of the Income Tax
BirdsEte View of the 1928 and 1932 Acts
Nature and Scope of Income
39 other sections not shown
accrual aff'd aff'g affiliated affirming allowed amended amount applicable Article assessment assets basic text basis beneficiary Board held bonds Burnet capital certiorari denied Circuit Court cited claim Coal Com'r Commissioner Commissioner's computed consolidated return continued without change contract corporation corresponding provision cost Court held decided decision deduction deficiency depletion depreciation determined discussed distraint distribution dividends effect estate tax Executors exemption fair market value filed gross income identical in Regulations income tax infra insurance companies interest Internal Revenue issue lease limitation Lumber ment Missouri Pacific Railroad nonresident alien overpayment paid partnership payment period prior profits provision is continued purchase quoted provision received refund Regulations 77 contains respect rev'g Revenue Act reversing rule Section 23 securities statute statute of limitations statutory stockholders supra Supreme Court Tax Mag taxpayer thereof tion transaction transfer trust unchanged waiver