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Subtitle A Income Taxes
Corporate Distributions and Adjustments
Subchapter E Acccuntin g Periods and Methods of Accounting
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Selected Sections: Corporate and Partnership Income Tax Code and Regulations ...
Steven A. Bank,Kirk J. Stark
No preview available - 2010
acquiring corporation adjusted basis adjusted tax basis ADSP afﬁliated allocated amount apply assets basis adjustment capital account capital gain capital loss carryover cash chargeback class of stock computed contributed property controlled corporation corporation’s December 31 deﬁcit depreciation described in paragraph described in section determined distributive share dividend eamings and proﬁts effect election under section erty extent fair market value ﬁrst following examples gain or loss graph gross income increase liquidation merger nership nonrecourse debt nonrecourse deductions nonrecourse liability ordinary income ownership partner partner’s interest partnership agreement partnership interest partnership property payment person poration preferred stock prop purposes of section pursuant QSub election recognition period recognized built-in gain redemption reﬂect relating reorganization requirements respect retum sale or exchange satisﬁed section 338 section 754 securities shareholder shareholder’s subchapter subparagraph subsection taken into account target target corporation taxable income termination tion trade or business transaction treated tribution