The Commissioner denied applications for relief under section 722 (b) (1), (b) (2), and (b) (4), I. R. C., for the fiscal years ended June 30, 1944, 1945, and 1946. The issue is whether he erred in such action and, if so, whether petitioner is entitled to the unused excess profits credit carry-over from the years 1941 and 1942. A minor issue is whether an architect's fee is an abnormal deduction for the year ended June 30, 1939.
Applications for relief under section...
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