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Adjustments of carriers tax liabilities to conform to recapture payments
53 other sections not shown
adjusted basis allocated allowed apply assessment beneficiary bonds cent centum certificates claim collector Commissioner common carrier computing net income cost decedent December 31 deductible from gross depletion deposit depreciation determining gain disposition distribution dividends domestic corporation earnings or profits employees entitled estate or trust excess excess-profits taxes exempt from tax expenses fair market value February 28 fiduciary filed foreign corporation foreign country gain or loss grantor gross income included in gross income from sources income tax installment insurance companies interest inventory liability ment mineral obligations operating organized paid or accrued paragraph partnership payment period personal exemption preferred stock prescribed prior provided in section purchased purpose receipt refund regulations reorganization resident respect return of income Revenue Act section 23 shareholders sold stock or securities surtax net incomes tax imposed taxpayer thereof timber tion trade or business transfer trust instrument wash sales