Internal Revenue Cumulative Bulletin, Ediția 2

agency allowed amended amount annuity apply assets bank basis beneficiaries benefit bill capital gains carryback committee computed contributions corporation costs Court decedent decedent's December 31 deduction depreciation determined distribution dividend earned effect election employee ERISA estate tax excess excise tax exclusion exemption expenses fair market value federal income tax Federal Register filed foreign gross income income tax return individual interest Internal Revenue Code Internal Revenue Service investment issued items of tax liability meaning of section ment minimum tax operating loss organization paid paragraph participant payment percent period person ployee prior Proc pursuant qualified real property received relating respect retirement Revenue Ruling rules securities share shareholders spect subchapter subparagraph tax imposed tax preference taxable income taxable years beginning taxicab taxpayer tion trade or business transaction transfer Treasury treated United vides