The Income and Other Federal Taxes as Affected by Patents, Trade-marks, Copyrights and Goodwill

accrued acquired actual addition affecting allowed amended amount annual apply approval assessed assets association authority average basis bears benefit bonds calendar cash centum charged claim collected collector Commissioner computed contract corporation cost deduction depreciation derived determined distributed district dividends earnings ending entered entire excess exemption expenses fair market value filing fiscal foreign gains Government gross income income exceeds income tax individual insurance companies intangible interest Internal Revenue invested capital issued less loss manner March means operated organized otherwise owner paid partnership Patents payment period person prescribed prior profits purchase rates reasonable received regulations resident respect Revenue Act rules securities shares sources specific subdivision tax imposed taxable taxpayer term thereof tion trade or business Trade-Marks trust United withholding