Prentice-Hall ... Federal Tax Service, 4. sējums,66001-73816. lapa

70 Fifth AFTR agreement alimony amended amount Appeal by taxpayer apply assessment assets Attorney bad debt bank basis bill capital gain cash certiorari Circuit claim Comm Commissioner Commissioner's Committee corporation cost defendant deficiency Deposit Guaranty Bank depreciation determined disallowed distribution District Court dividends due I.R.C. Sec earnings employee Estate tax estimated tax evidence excess profits tax excise tax exemption filed fiscal years ending Fraud penalty gift gift tax Government gross income held taxable income tax interest INTERNAL REVENUE BULLETIN Internal Revenue Code jury lease liability ment operating loss ordinary income P-H Fed P-H Memo TC paid partner partnership payments petitioner plaintiff Prentice-Hall prior provisions purchase received refund reported rule Senate sold statute stockholders Tax Court decisions tax evasion tax lien tax returns taxable income taxes due I.R.C. tion transfer trust United upheld USCA wife York 11