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The Elements of Federal Tax Procedure
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44 Stat 75th Congress affirmed amended amount applied assessment assets basis beneficiary Board of Tax Burnet capital stock cash cent certiorari charity Circuit Court collected Collector Company Congress Constitution contract corporation Court of Appeals decedent decedent's decision deduction deficiency delivered the opinion determined distraint District Court dividend effect estate tax excess profits tax exemption fact federal tax Fifth Amendment filed gain gift tax grantor gross estate gross income Harv held Helvering imposed included income tax interest Internal Revenue Code issue judgment Justice liability loss ment paid payable payment person petitioner plaintiff profits provisions purpose question received Regulations reserved power respondent Revenue Act rule settlor shares Sixteenth Amendment statute stockholders suit supra Supreme Court Tax Appeals taxable taxation taxpayer tion transaction transfer Treadway Treasury trust trust instrument United Veazie Bank wife Yale L.J.