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Chapter EL The Elements of Federal Tax Procedure
Chapter HI Estate Tax
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74th Congress affirmed amended amount applied assessment assets basis beneficiary Board of Tax Burnet capital Cas.Fed.Tax.2d cash Circuit Court claim Collector Commissioner computed Congress Constitution contemplation of death corporation Court held Court of Appeals death taxes decedent decedent's decision deduction deficiency delivered the opinion determined distribution dividends donor earnings effect estate tax excess profits excess profits tax executor exemption fact federal tax filed gain gift tax grantor gross estate gross income Harv Helvering imposed included income tax inheritance tax interest Internal Revenue Code issue judgment Justice liability loss ment paid payment petitioner provision purpose question received refund res judicata respondent Revenue Act rule settlor shares Sixteenth Amendment Stat statute stockholders supra Supreme Court Tax Appeals Tax Court taxable taxation taxpayer tion transaction transfer trust trust instrument United wife