Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

accordance acquired actually addition adjusted alien allowed amount applicable approval assessment assets authorized basis benefit Board bonds capital cent centum charged claim collected collector Commissioner compensation computed corporation cost deduction deficiency depletion deposit depreciation derived determined distribution dividends employees entitled excess exchange exemption expenses fact fair market value filed foreign Form gain gain or loss gross income held included income tax individual installment interest inventory issued less limitation loss means method mineral mines necessary net income nonresident notice obligations officer operating organized paid partnership payment period person possession prescribed prior profits provided in section purchased reasonable received regulations relating reserve resident respect Revenue Act selling shareholder shares sold stock or securities subsequent tax imposed taxable taxpayer term thereof tion trade transfer trust United unless