Federal Income, Estate and Gift Tax Laws, Correlated

1943 Beginning able acquired Act makes amendment adding addition adjusted allowed amended by Sec amendment applicable amount applicable applicable to taxable approval assessment basis beginning after Dec Beginning before 1939 Beginning in 1943 benefit Board bond capital centum chapter collected column Commissioner computed consent considered corporation deduction deficiency determined distribution dividends earnings effect Eighth Edition exceed excess exchange exempt extent filed foreign gross income held included individual interest liability loss manner means ment months net income notice operating paid paragraph payment period preceding prescribed prior profits provided in section received regulations relating respect Revenue Act rule Secretary section 23 securities share shareholders sources subsection Supplement supra surtax tax imposed Taxable Years Beginning Taxable Years Taxable taxpayer term thereof tion trade trust United