What people are saying - Write a review
We haven't found any reviews in the usual places.
Table of Cases
Table of Statutes
_ 852 855 502 543
102 other sections not shown
9th Cir accounting accrual allowed annuity apply asset bad debt basis capital gain Casebook casualty claim Comm compensation Congress construction constructive receipt contract corporation cost Court of Appeals decision deduction deferred depletion depreciation determined disallowed dividends duction earned employee exclusion exemption expenditures fact fair market value federal income tax gift gift tax gross income held Helvering included incurred interest Internal Revenue Code Internal Revenue Service investment itemized deductions L.Ed lease limited loan loss meals ment option ordinary income paid payments petitioner problem profit purchase qualified question realized reason receipt received Regs Regulations result Rev.Rul rule S.Ct salary sold statute statutory subsidy supra tax benefit Tax Court tax expenditure tax law Tax Reform tax return tax shelter taxable income taxation taxpayer tion trade or business transaction transfer treatment United