American Federal Tax Reports, Հատոր 20

44 Stat A. A. Cooper action affiliated Agricultural Adjustment Act amended amount appellee assessment assets Asst bank basis beneficiary Board of Tax bond cent certiorari Circuit Court Circuit Judges claim for refund collected Collector of Internal Commis Commissioner of Internal computing contract corporation Court of Appeals death decedent decision deduction defendant deficiency determined distraint District Court dividends entitled estate tax estoppel executors fact filed Helvering income tax income tax return interest Internal revenue 25 judgment L.Ed lease loss ment net income Note.-For other definitions pany payment petition petitioner plaintiff poration preferred stock prior profits purpose question received recover regulations Revenue Act 1928 S.Ct shares sold statute stockholders suit Supp supra Tax Appeals taxable taxes paid taxpayer thereof tiff tion transfer trust instruments U. S. Atty United universal joints voting trust York City