Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

adjusted basis adjusted net income allowed amended amount applicable article 23 assessment assets beneficiary Board bonds business therein capital claim collector Commissioner computed cost December 31 deficiency depletion depreciation determined distraint distribution dividends paid credit domestic corporation earnings or profits estate or trust excess-profits taxes exchange exempt expenses fair market value February 28 fiduciary filed foreign corporation gain or loss grantor gross income imposed by section income from sources income tax insurance companies interest inventory liability liquidation ment mineral nonresident alien individual normal tax office or place paragraph partnership payment percent period person place of business preferred stock prescribed prior provided in section provisions of section purchased purpose received refund regulations reorganization resident respect Revenue Act section 113 shareholders specific stock or securities surtax net incomes tax imposed taxpayer thereof tion trade or business transfer trust instrument United