What people are saying - Write a review
We haven't found any reviews in the usual places.
History Is Prologue
The Prejudice Against Taxes
A Man Would Build a House
5 other sections not shown
accrual basis accrued accumulated earnings affd amount assessment Bazley benefit Bureau Burnet capital assets capital gain cash CCH Dec cert claim collection Commissioner compensation concept Constitution contemplation of death corporation decision deduction definition distribution in kind donor earnings and profits effect Eisner excess profits tax exchange exempt fact February 26 Federal gain or loss gift grantor gross income held Helvering income tax income taxation interest Internal Revenue Code Italics added judges Justice legislation litigation ment opinion ordinary income paid partial liquidation partnership payment person petitioner Phellis poration preferred stock prior provisions purpose realized recapitalization receipt regarded reorganization result Revenue Act right to receive Safety Car Second Circuit Section 112 settlor shareholders shares Sixteenth Amendment statute statutory stock dividend stockholders supra Supreme Court surtax tax avoidance taxable dividend taxpayer tion transaction transfer Treasury trust United USTC fl words