United States Master Tax Guide

1955 Standard Federal acquired adjusted basis adjusted gross income allocable allowed amounts received annuity apply beneficiary benefits bonds capital assets capital gain capital loss claim Code Sec Commissioner computed contract contributions cost decedent deduction depletion depreciation determining dividends dividends received earnings election employee estate or trust estate tax estimated tax Example exceed excess exclusion exemption fair market value Federal Tax Reports filed foreign corporation gain or loss gains and losses held income tax incurred individual installment interest inventory joint return lease liability limited method months nonbusiness nonresident alien operating loss paragraphs partner partnership payments period personal holding company premiums profits provisions purchase purpose References refund rents residence rules sale or exchange securities separate return share shareholders spouse Standard Federal Tax Tax Court taxable income taxable years beginning taxpayer tion trade or business transfer treated wages withholding