Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

accordance acquired actually addition adjusted allowed amount applicable approval assessed assets authorized basis benefit Board bonds capital cent centum charged claim collected collector Commissioner compensation computed corporation cost debt deduction depletion deposit depreciation derived determined distribution dividends earnings employees entitled estimated exceed excess exchange exemption expenses extent fact fair market value filed foreign Form gain or loss gross income held imposed included income tax individual installment interest inventory issued less limited March means method mineral mines necessary net income obligations officer operating organization paid paragraph payment pension period person possession prescribed prior production profits purchased reasonable received regulations resident respect result Revenue Act section 113 shareholder shares sold sources stock or securities subsequent taxable taxpayer term thereof timber tion trade transfer trust United