American Federal Tax Reports, Том 6

40 Stat action alleged allowed amended amount apply assessed assets basis capital stock cent charged Circuit Court Circuit Judge claim for refund club collected Collector of Internal Commissioner of Internal Comp Company computing Congress corporation death debts decedent December 31 deduction depreciation determined distraint distribution District Court District Judge dividend entitled enue estate tax excess profits tax executors exempt February 28 filed Ford Motor Company fund gross estate gross income held imposed income tax interest Internal Revenue invested capital judgment liability loan loss March ment net estate net income par value partnership payment person petition plaintiff in error purpose question received recover Revenue Act 1918 shares statute stockholders suit tax paid tax return taxable taxation taxpayer thereof tiff tion Treasury trust U. S. Atty United William Waldorf Astor York York City