Capital gains and losses: the federal income tax consequences of property transactions
Earl M. Colson, American Law Institute-American Bar Association Committee on Continuing Professional Education
American Law Institute-American Bar Association, Committee on Continuing Professional Education, 1975 - Business & Economics - 251 pages
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10th Cir 2d Cir 5th Cir adjusted basis aff'd per curiam allocation amount realized apply Bull capital asset cash CCH Tax Ct characterized as ordinary Code Commissioner computing contract Corp corporation cost court held December 31 deduction depreciation disposition election erty estate tax Example excess fair market value gain or loss gift gift tax Helvering holding period installment method Internal Revenue Service inventory investment involuntary conversion lease liquidation long-term capital gain Malat mortgage nonrecognition ordinary course ordinary income ordinary loss patent portion prior property held provisions purchase price purchaser's qualify reacquisition real estate real property realized gain recognized rental replacement property result rule sale or exchange sales price Section 1231 asset Section 1245 property seller selling short sale short-term capital loss Supp Tax Court taxable taxpayer sold tion trade or business transaction transfer Treas treated U.S. Tax Cas United