9. Payment of Tax Shown to be Due on Return

157

17. Income from Gains Upon Sale or Exchange of Property-The Closed Transaction

382

18. Income from Gains Upon Sale or Exchange of Property-Determining Gain or Loss-Basis and Computation..

431

22. Income from Royalties, Copyrights and Patents 23. Income from Interest-General

24. Income from Interest on Obligations of the United

States . .

607

25. Income from Rents .

617

41.

40. Tax on Undistributed Profits of Corporations. Non-Resident Aliens

43. Fiduciaries-Returns, Personal Liability and Refunds 1265

Index to U. S. Board of Tax Appeals Decisions
Tables of Cases. .