Prentice-Hall ... Federal Tax Service, Volume 3, Pages 19001-29242

action additional adjustment affirmed AFTR agent agreement allowed amended amount Appeals application assessment assets Assistant attorney authority bank bankruptcy barred Bldg Board C.B. Dec carry-back CB Dec CB June certiorari denied Chief claim Code collection collector Commissioner corporation Ct.Cl Ct.D decision deduction deficiency Department determined Director dismissed District Division effect entitled evidence excess profits expiration extended fact Federal filed final Form Government held imposed included income tax interest Internal Revenue Internal Revenue Code issue judgment jurisdiction liability lien limitation loss matter ment notice operating overpayment P-H Fed P-H Memo TC paid payment penalty period person petition prior proceeding received records recovery refund regulations relating respect result Revenue Act reversing rule statement statute suit Supp Tax Court taxable taxpayer tion transferee Treasury trust United waiver