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Terminology Rates and Timing
Recovery of Capital Investment
21 other sections not shown
accounting actually adjusted gross income after-tax amortization annual annuity apply appreciation assume basis benefit bond borrowed capital asset capital gain cash method Code Cohan Commissioner Congress contract corporate cost Court held debt decision deduction deferred depreciable property disallowed dividends donor duction Earl earnings effect employee endowment policy erty exclusion expenditure FIFO gain or loss gains and losses Gavit gift grantor gross income hence imputed imputed rent included income tax individual interest inventory investment investor issue lease LIFO limited loan market value married couples ment mortgage municipal bonds obviously offset ordinary income outlay paid payer payment period permitted premiums present value prior purchase question real estate reason receipt received remainderman rent result rule salary sell shares sold standpoint statutory suppose Supreme Court tax law tax rate taxable income taxpayer tion transaction transfer treated treatment trust income