Internal Revenue Cumulative Bulletin

54 Code accrual method adopted affiliated allowance amending amount amplified assets award basis beneficiary bonds capital carrying charges cash charitable claims compute consolidated contributions controlled corporation Crop currency damage deductible Department depreciation determination distinguished distributed domestic earnings election employee employment entitled exchange exempt expenses fair market value farmers feed filed foreign branch foreign corporation funds gain grants gross income Held included income tax incurred Index Digests individual interest Inventories investment liability LIFO loan loss manufacturing method of accounting operating organizations paid partnership payment percent period plans political portion Proc producer profits public interest purchase qualify received recognized relating rent requirements result returns rulings shares solely specific subject headings status subsidiaries superseded tax purposes taxable taxpayer timber tion transfer trust wages withholding