American Federal Tax Reports, Հատոր 22

44 Stat affirmed agreement Agricultural Adjustment Act amended amount applied assessment assets Asst Bank basis beneficiaries Board of Tax bonds capital stock cash certificates Circuit Court Circuit Judge Commissioner of Internal Congress contract Court of Appeals death decedent decision deduction defendant deficiency determined District Court dividends estate tax F.Supp fact federal filed gain held Helvering income tax interest Internal revenue 25 Internal revenue 7(19 investment issued judgment L.Ed liability lien loan loss Maryland ment net income Note.-For other definitions paid pany par value payment petition petitioner plaintiff policies preferred stock profit Puerto Rico purchase question received respondent Revenue Act 1928 S.Ct Section securities Sewall Key statute stockholders supra Tax Appeals tax return taxable taxation taxpayer thereof tion transaction transfer trust trust instrument U. S. Atty United States Board Words & Phrases