Institute on Taxation: 1st-13th; 1950-1962, Հատոր 3

accounting actually amount Appellate Division applied assets attorney basis benefit capital gain cash casualty loss CCH Dec charitable foundations claimed client Commissioner considered contract corporation cost Court held Court of Appeals debt decision deduction deficiency depreciation determined District Court employee Estate Tax evidence excess profits tax exemption fact filed fraud fund Gift Tax grantor gross income Helvering income tax interest Internal Revenue Code Internal Revenue Service inventory involved joint tenancy property LIFO liquidation Marquette University ment Milwaukee opening net worth ordinary income organization expenses paid payments period person petition preferred stock prior procedure profit sharing prosecution receipt received refund Regulations 118 Renegotiation result Revenue Act revenue agent rule spin-off statute stock dividend stockholders Tax Court Tax Division tax evasion tax laws tax purposes taxable Taxation taxpayer tion United United States Attorneys USTC valuation Wisconsin worth method