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INDIVIDUAL INCOME TAX
ESTATES AND TRUSTS
1 other sections not shown
23 Taxes 57 Harv adjusted gross income Alternative tax amortization applied bad debts basis beginning after December beneficiary bonds capital assets Carry-backs charitable contributions Code Commissioner current tax payment Decedents December 31 declaration deductions from gross employers estate or trust Estates and trusts excess profits credit excess profits tax excluded from gross Federal Communications Commission Federal income tax Federal Tax Federal Taxation Form W-2 Rev gain or loss Helvering Individual Income Tax infra Internal Revenue Internal Revenue Code joint return ment normal tax exemption operating losses ordinary income overpayment partnerships payable to taxpayer personal holding companies Practising Law Institute refund Revenue Act sales or exchanges settlors spouse statutory tax table supra syllabus tax and surtax Tax Appeals Tax Court Tax Magazine tax rates tax with respect Taxable Income taxable year beginning Taxes The Tax tion Trade or business Trust income United Victory Tax wartime excess profits withholding