MURRAH, Circuit Judge.
With respect to the computation of excess profits tax, Section 711(a) (1) (C) of the Internal Revenue Code of 1939, 26 U.S.C.A. Excess Profits Taxes, provided in presently material part that "* * * There shall be excluded, in the case of any taxpayer, income derived from the retirement or discharge by the taxpayer of any bond, * * * including, in case the issuance was at a premium, the amount includible in income for such year solely because...
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