Search for: "Zellerbach Paper Co. v. Helvering"
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24 Dec 2018, 1:59 pm
Commissioner, 73 T.C. 215, 234 (1979) (“amended returns are not the statutory return, although recognized by [the Commissioner’s] regulations…”); Zellerbach Paper Co. v. [read post]
8 Apr 2016, 9:10 am
The Beard test was derived from the Supreme Court opinions in Zellerbach Paper Company v. [read post]