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Chapter H Methods of Acquiring Real Property
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acquired acquisition adjusted basis allowed amount apartment house ASPECTS OF REAL bad debt building buys capital asset capital gains tax capital loss cash cert Chapter collapsible corporation Commissioner construction cost dealer deductible deemed demolition depreciation distribution dividend earnings and profits expenses extent fair market value ﬁl ﬂl foreclosure funds gain is recognized gain or loss gift tax Helvering I.R.C. section I.T. Regs improvements income tax interest investment involuntary conversion land lease lessee lessor loan method mortgage mortgaged property mortgagor offset option ordinary income ordinary loss owner paid partnership payment period personal holding company personally liable property held real estate tax REAL ESTATE TRANSACTIONS real property realized reduced reinvested rent rental residence result section 341 seller selling price shareholders sold stockholders Supp supra surtax TAX ASPECTS tax purposes tax rates tax-free exchange taxable taxpayer tenant tion trade or business transfer treated