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What Is Income?
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1348 was repealed Accelerated Cost Recovery ACRS deductions add at end add to Note addenda to casebook addendum adjusted gross income allowable alternative minimum tax amended assets basis beginning in 1982 capital gains changes corporation's Court December 31 depreciation disposition distribution dividend earnings and profits Economic Recovery Tax election employee enacted end of Note ERTA exemption expenses fair market value gain or loss incentive stock option Income Tax infra Installment Sales Revision interest INTERNAL REVENUE CODE investment credit investment tax credit itemized deductions lease liquidation maximum ment ordinary income partnership payments penalty placed in service Problem property placed provides purchase qualified real property recapture recovery property Recovery Tax Act References Regulations Sales Revision Act second full Section shareholders straight-line Subchapter Supplement supra target corporation tax benefit rule tax consequences Tax Notes tax preference tax rates Tax Shelter tax years beginning taxable income Taxation taxpayer TEFRA tion transaction transfer