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Table of Treasury Regulations
Table of Cases and Rulings
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acquisition adjusted basis amount apply assets capital account capital gain cash Commissioner common stock computing constructive dividend contributed property contribution corporation income corporation's Cum.Bull debt deduction depreciation determined distributive share earnings and profits economic effect election entity equity exchange fair market value gain or loss income tax individual infra INTERNAL REVENUE CODE Internal Revenue Service investment liability limited partners limited partnership liquidating distribution loan nonrecognition nonrecourse nonrecourse debt obligation option ordinary income original issue discount paid partnership agreement partnership income partnership interest percent petitioner preferred stock prior Professor of Law provides purchase qualify rata redemption reorganization respect result Rev.Rul rules of section S.Ct section 351 share of partnership shareholder shareholder's statutory stock dividend stockholders Subchapter subsidiary substantial supra target corporation tax avoidance Tax Court tax purposes taxable income taxation taxpayer Temporary Regulations tion transaction transfer transferor treated treatment trust United