American Federal Tax Reports, Volume 41Prentice-Hall, 1953 |
Other editions - View all
Common terms and phrases
action agreement amended amortization amount assessment assets Asst Bahrein Island bank capital gain certiorari charges Chief Judge Circuit Judge Cite as 100 Cite as 192 claim for refund Collector of Internal Commissioner of Internal Company corporation costs Court of Appeals CPFF contracts decedent decision deduction defendant defendant's deficiency determined District Court dividend duction employees entitled estate tax evidence excess profits tax expenses F.Supp fact federal filed fixed-price gift tax Government gross income held Helvering income tax interest Internal Revenue Code issue judgment jury L.Ed lease liability loss marihuana ment net income operation ordinary income paid partnership payment petition petitioner Phelps County plaintiff prior production tooling purchase question received S.Ct Section settlor shares sold statute stockholders supra Tax Court tax purposes taxable taxpayer thereof tion trade or business transaction transfer trial trust U. S. Atty United States Court wife