Manual ..., 40. izdevums

accounting period aggregate allowed annuity apply apportionment assessed assets basis beneficiary bonds business carried calendar year nineteen capital gain capital losses cash centum compensation computed corporation cost decedent December 31 deducting and withholding defined in article depreciation domiciled emergency tax entitled estate or trust estates and trusts excess expenses fair market value fiduciary filed fiscal fund gain or loss gross income included in gross income and net individual installment interest inventory ment month net capital gain nineteen hundred nonresident normal tax paid partnership payable payment penalties personal exemption personal income personal services prescribed profit property acquired purchase purposes real property refund Renumbered Art reorganization resident respect return of income sale or exchange section three hundred share of stock sources subdivision tax commission tax imposed tax law taxable income taxpayer thereof thousand dollars tion trade or business transactions trustor withholding agent York