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THE FEDERAL REVENUE SYSTEM
TABLE OF CONTENTS Chapter Paragraph 1 The Federal Revenue System IF 101
Reason for the Rule All chapters except Chapters 29 and
50 other sections not shown
1980 Standard Federal accrual acquired adjusted basis adjusted gross income allocated allowed annuity apply beneficiary capital loss carryback carryover cash CCH Dec CCH fl CCH H CCH references Code Sec computed contract contributions corporation corporation's cost Court decedent depletion depreciation determined distribution dividends earnings and profits election employee estate or trust Example exceed excess exclusion exempt expenditures expenses fair market value Federal Tax Reports gain or loss income tax incurred individual interest Internal Revenue Service inventory investment itemized deductions joint return liability limited long-term capital gain method minimum tax operating loss ordinary income paid paragraphs partner partnership payments period purchase purposes qualify recapture received rules sale or exchange securities selling share shareholders sold spouse Standard Federal Tax tax-option taxable income taxpayer tion trade or business transaction transfer treated ustc