Prentice-Hall ... Federal Tax Service, Volume 4,Páginas 74001-80510

adjusted Administrative Procedure Act allowed amended as follows amended by Treasury amount applicable bad debt basis beginning after December capital gain claimed Commissioner of Internal consolidated cost Court death decedent decedent's December 31 Decision for Commissioner deduction Deficiencies redetermined determined disallowed distribution dividends Docket employee entitled excess profits tax exempt expenses Extract from Opinion facts Federal Register filed gross income held included income tax inserting in lieu interest Internal Revenue Code January June 30 lease lieu thereof ment normal tax ordinary income P-H Memo TC P-H TC paid paragraph partner partnership payment percent peti petitioner petitioner's preferred stock provided in section provisions of section purchase purpose pursuant received Regulations 111 Revenue Act section 101 SEPTEMBER 23 stockholders surtax net income tax under section taxable years beginning tentative tax thereof the following tion tioner trade or business Treasury Decision trust wife