Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

additional tax administration affiliated allowed amortization Amount involved approval arising assets attorney audit basis beneficiary Board of Tax Bureau of Internal capital gains capital net gain centum claims closed collection Commissioner computed consolidated return counsel counsel's office court December 31 decision deduction determined distraint distributed dividends division dollars earned income estate tax excess-profits taxes exemption fiduciary filed fiscal gain or loss Government gross income included Income Tax Unit individual installment interest Internal Revenue internal-revenue inventories invested capital issues June 30 law and fact method nonresident alien normal tax offers in compromise overassessment paid partnership payment pending period petitions prior profits provided in section provisions questions received recommended refund result Revenue Act revenue agents section 280 section are mainly statute statute of limitations surtax Tax Appeals tax imposed tax liability taxable taxation taxpayer tion Total transfer United States attorney