Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

acquired adjusted allowed amount apply assets authorized basis beginning bond calendar capital chapter computed considered containing contract contributions corporation dealer decedent deduction deemed defined DEFINITIONS delegate described determined distilled spirits distribution dividends effect election employee exceed excess exclusively exempt extent filed foreign gain gift gross income held holding imposed by section individual interest internal revenue Internal Revenue Code investment issued less liability limitation loss manner manufacturer means month officer operating organization otherwise paid paragraph partnership payment percent performed period person possession preceding premises prescribed prior production profits purchase purposes reason received referred refund regard regulations regulations prescribed relating respect rules Secretary securities share shareholder sold spouse stamps subchapter subparagraph Subpart subsection subtitle tax imposed taxable income taxpayer term thereof tion trade or business transfer treated trust United wine