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revenue acts of the words “manner” and “time” and by literally
applying the word “manner” in accordance with the word’s “usual
and ordinary meaning of ‘mode, method, mien, style, or way’”.
Id. at 715. The Board concluded that the word “manner” was not
intended by Congress to, and thus did not, include any element of
time, let alone impose a requirement that a foreign corporation
file its return by a certain date in order to deduct its
expenses. Id. at 714-716. The Board stated: “A careful reading
of sections 233 and 235 discloses no indication of a legislative
intent to extend the meaning of ‘manner’ so as to include ‘time’.
Neither section provides that the deductions may not be allowed
unless the return is filed within the time prescribed.” Id. at
715. The Board added that if Congress had intended to deprive a
foreign corporation of its right to a deduction when it did not
file a timely Federal income tax return, it would have said so.
Id. The Board also supported its conclusion by analyzing the
“structure” of the revenue acts. The Board concluded from that
analysis:
They seem to have a more or less common pattern. Thus
section 52 governs the manner of filing corporation
returns, section 215(a) deals with the manner of filing
returns by or for nonresident aliens, section 251(f)
the manner of filing returns by citizens of the United
States who are in receipt of income from sources within
possessions of the United States, and section 233 the
manner of filing returns for a foreign corporation.
Sections 53, 217, and 235 deal with the time and place
of filing returns, while sections 56, 218, and 236 deal
with payment. Inasmuch as separate sections deal with
“manner” and “time”, we think it highly improbable that
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