Prentice-Hall ... Federal Tax Service, Volume 2, Pages 11001-15570

34 AFTR 9 BTA accrual basis adjusted gross income affirmed CCA-3 affirmed without discussion allowable deduction amortization amount paid annuity assessment assets bank bond bonus C.B. Dec C.B. June capital expenditure CB Dec CB June certiorari denied claimed Comm Commissioner computing contract contributions Corp corporation cost Ct.D December 31 decisions deductible from gross deductible loss deduction allowed depreciation determined disallowed dividends employees entitled to deduct excess gross income held deductible held not deductible Helvering income tax interest L.Ed lease leasehold lessee liability Memo BTA necessary business expenses net income nonacquiescence officers ordinary and necessary P-H Fed P-H Memo TC partnership payment petition for review petitioner premiums prior profits purchase purposes real estate reasonable rent rental Revenue Act reversing review dismissed rule S.Ct salaries section 23 securities services rendered stockholder Supp taxpayer tion trade or business trust