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GROSS INCOME AND EXCLUSIONS
Miscellaneous Statutory Exclusions from Gross
24 other sections not shown
accounting accrual method acquired adjusted basis adjusted gross adjusted gross income allocated amount applies beneficiaries capital assets capital loss cash Chapter charitable Code Company computation corporation corpus cost D's death decedent decedent's deduction is allowed depreciation discussed in section distribution dividends earnings and profits election employee erty exclusion exempt expenses fair market value federal estate tax federal gift tax federal income tax federal tax filed gain or loss gains and losses grantor gross income includible in gross income tax purposes individuals Internal Revenue Internal Revenue Service inventory liability limited liquidation long-term capital gain marital deduction non-taxable ordinary income paid partner partnership interest payable payment percent provides purchased pursuant qualify received recognized remainderman reserved power rule share shareholders sold spouse standard deduction statutory Subchapter taxable income taxpayer termination tion trade or business transaction transfer treated treatment trust income trust instrument