Cumulative Bulletin ... Income Tax Rulings, Τεύχος 1,Μέρος 1

accrued acquired act of October actually Advisory Tax Board Allowable deductions amended apply Article 561 assessed assets basis beneficiary calendar capital stock cash cent certificates collector Commissioner compensation computing cost court December 31 deduct from gross depreciation derived determined distributive share dividends dollars domestic corporation earnings employee entitled excess profits tax expenses fact fair market value February 28 filing returns fiscal foreign corporation fund gain or loss gross income held income received installment insurance companies intangible interest internal revenue inventory invested capital issued liability Liberty bonds Liberty loan ment net income organized par value partner partnership payable payment period personal exemption poration preferred stock provides provisions of section purposes question Regulations 45 Revenue Act Section 214 Section 326 stockholders Surplus and undivided tax imposed taxation taxes paid taxpayer thereof tion trade or business transaction trust war profits withholding