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Preface Hi Working with the Tax Law
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accounting accumulated earnings acquiring corporation adjusted basis AFTR2d allocated alternative minimum tax amount apply apportionment assets Assume beneficiaries capital gain capital loss carryover cash Chapter charitable contributions computed consolidated return corporation's cost Court death debt decedent deduction depreciation determined distribution dividend election entity estate tax Example exchange exempt organization expenses fair market value Federal income tax foreign corporation gain or loss gift tax gross estate gross income included inventory investment land Learning Objective limited liquidation marital deduction nonrecourse debt nontaxable operating ordinary income ownership paid partner partnership interest passive income payment penalty percent profits provides purchase qualify recognized gain reorganization Research Problem result rules sells share shareholders subsidiary target corporation tax consequences tax law tax liability tax purposes tax rate tax return tax-exempt taxable income taxation taxpayer tion trade or business transaction transfer trust USTC