83 pages matching Special rule in this book
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adjusted basis adjusted gross income aggregate allocable annuity apply assets attributable beneficiary bond calendar capital gain capital loss carryback clause computing contract contribution debt instrument December 31 deduction allowed defined in section depreciation described in paragraph described in section described in subparagraph described in subsection determined without regard disposition distribution dividends earnings and profits election employee exceed excess exempt expenses extent fair market value filing gain or loss Hope Scholarship included in gross indebtedness individual retirement account interest itemized deductions liability meaning of section obligation operating loss option ordinary income partner partnership payment period preceding sentence provided in regulations purposes of paragraph purposes of subparagraph real property regulations prescribed respect Roth IRA sale or exchange Secretary shareholder Special rule spouse subchapter subtitle taken into account target corporation tax imposed taxable years beginning taxpayer thereof trade or business transaction transfer transferor treated trust