This proceeding is for review of the respondent's disallowance of petitioner's application for excess profits tax relief under section 722 of the Internal Revenue Code, as amended, for the taxable year ended December 31, 1943. The petitioner filed an application for relief in which it requested an increase in the excess profits credit through the determination of a constructive average base period income.
The respondent rejected the application for relief and disallowed...
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