Prentice-Hall Federal Tax Guide, 1. sējums,1001-13120. lapa

accrued addition adjusted AFTR allowed amended amount applicable assets association bank basis bonds calendar capital cash certificate chapter claim collection Comm Commissioner compensation computed consent considered constitute contract corporation December 31 deduction determined distribution dividends earnings effect election employee entitled estimated Example exchange excluded exemption expenses Federal filed foreign Form furnished gain gross income held holding included income tax individual installment interest Internal Revenue Code investment issued January less limitation loss means method months net income normal tax obligations operating organization paid payment percent period prior purchase reason receipt received reference refund regulations respect result rule securities shareholders shares sources Supplement surtax tax imposed taxable years beginning taxpayer term tion transfer trust United wages wife withholding exemption