Internal revenue bulletin: Cumulative bulletin, Մաս 2G.P.O., 1941 A consolidation of all items of a permanent nature published in the weekly Internal revenue bulletin, ISSN 0020-5761, as well as a cumulative list of announcements relating to decisions of the Tax Court. |
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abnormal income acquiring corporation adjusted basis adjusted excess profits affiliated group aggregate Agricultural Adjustment Act applicable attributable average base period basis Board of Tax bonds capital gains capital losses cent centum Commissioner of Internal common parent corporation component corporation computed under section consolidated excess profits consolidated return period contract December 31 deductions determined dividends domestic corporation earnings and profits excess profits credit excess profits tax exchange exemption Federal filed gross income Helvering highest bracket amount inadmissible assets interest Internal Revenue Code issued lease Nonacquiescence normal-tax net income number of days number of months paid paragraph payment period net income petitioner preceding taxable premium prescribed profits credit based profits net income provided in section refund respect Revenue Act section 721 Stat statute subchapter supra Tax Appeals tax liability taxable year beginning taxpayer thereof tion trust United