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AN INTRODUCTION TO TAXATION
ACRS RULES FOR RECAPTUREREAL PROPERTY 1029
89 other sections not shown
accounting acquired adjusted basis adjusted gross income allowed alternative minimum tax amount realized apply Assume capital asset carryback carryover Chapter computed corporation corporation's cost recovery death death tax December 31 depreciation determined distribution dividend election employee estate tax Example excess exclusion expenditures fair market value Federal income tax gain or loss gains and losses gift gift tax gross estate holding period included incurred individual installment interest inventory investment credit itemized deductions joint return LIFO limited liquidation long-term capital gain medical expenses method minimum tax nontaxable operating loss ordinary income paid partner partnership payments percent provides purchased qualify real property realized gain recapture received recognized gain residence result rules sale or exchange Schedule Section sells share shareholders sold spouse Subchapter tax credit tax liability tax purposes tax rate tax return taxable income tion trade or business transactions transfer USTC zero bracket amount