Treasury Decisions Under Internal Revenue Laws of the United States

accrued act of October act of September actual additional admission agent allowed amended amount annual apply Approved assessed assets association authorized bank basis bonds calendar cent certificates charges claim collected collectors of internal Commissioner of Internal computed containing corporation cost court DANIEL deduction depreciation determined distribution district dividends earnings excess exemption expenses fact filed fiscal foreign Form Government gross income held hundred income tax individual insurance companies interest Internal Revenue invested capital issued liability loss manufacturer March meaning month net income OFFICE operation organized owner paid partnership payment penalty period person prescribed prior production profits purchase reasonable received regulations respect ROPER rules Secretary securities shares showing sold stamps statute tax imposed taxable thereof tion trade transportation Treasury TREASURY DEPARTMENT trust United Washington