Income Tax Procedure ...

abatement accrued agent amended returns amount apply assessment assets attorney bank basis bonds business expense capital gains cash cent Chapter claim for refund collected collector Commissioner compensation computing cost court December 31 decision deficiency depreciation determined distraint distribution earnings employees excess profits tax exchange exempt fact fair market value February 28 Federal filed fiscal Former Procedure gain or loss gift gross income held included Income Tax Procedure individual installment interest Internal Revenue inventory issued lease Liberty bonds ment net income normal tax notice and demand ownership certificates partnership payment penalty period preferred stock purchase purpose receipt received REGULATION remainderman reorganization Revenue Act RULING section 203 securities sold statute stock dividend stockholders subdivision surtax tax imposed tax paid tax-free covenant taxable income taxpayer thereof tion transaction Treasury treasury stock trust United