What people are saying - Write a review
We haven't found any reviews in the usual places.
RETURNS BY HUSBAND AND WIFE
RIGHT TO INSPECT INCOME TAX RETURNS 1617
26 other sections not shown
Other editions - View all
allowed amount received apply assessment basis beneﬁciary beneﬁt bonds capital assets capital gain capital net gain cash cent centum certiﬁcates CHAPTER citizen collector computed cost December 31 deﬁciency Deﬁned deﬁnition depletion depreciation determined distributed dividend earnings employees Entire State Entire entitled exchange expenses fair market value February 28 Federal ﬁduciary ﬁle a return ﬁled ﬁling ﬁrst ﬁscal follows foreign gain or loss gift gross income held included income tax law individual insurance companies interest Internal Revenue inventory Liberty bond ment net income NON-CAPITAL STOCK oﬁice one’s partnership payment poration preferred stock premiums proﬁts purchased real estate receipts regulations reorganization reported resident Revenue Act rule selling share of stock shareholders sold speciﬁc stock losses stock or securities stockholders surtax taxable gain taxable income taxes paid taxpayer thereof tion trade or business trust instrument United wife Y Corporation