Federal income taxation of corporations
Herrick K. Lidstone, Albert Theodore Powers, Robert T. Molloy, American Law Institute-American Bar Association Committee on Continuing Professional Education
American Law Institute-American Bar Association Committee on Continuing Professional Education, 1983 - Business & Economics - 506 pages
This volume covers such topics as tax consequences of selecting a fiscal year and method of accounting, what constitutes income, the diffrence from gross income and gross receipts, deductions, methods of appreciation and credits against tax. The materials reflect statutory changes through the Tax Reform Act of 1984.
What people are saying - Write a review
We haven't found any reviews in the usual places.
Considerations Before Choosing the Corporate Form
34 other sections not shown
Other editions - View all
2d Cir 50 per cent 5th Cir acquiring corporation acquisition Addendum adjusted basis aff'd allocated amount apply assets basis Bittker capital gain capital loss carryback carryover cash cert Comm'r Commissioner complete liquidation computing controlled Corp debt December 31 deduction depreciation distribution dividend earnings and profits election employee entitled excess expenses fair market value federal income tax foreign corporation foreign tax credit gain or loss gross income infra interest IRS's liability limited nonrecognition operating loss ordinary income paid parent partnership payment personal holding company poration Proc purposes qualified real property recapture received redemption Regulations reorganization sale or exchange Section 306 Stock shareholder's shareholders shares stock or securities stock ownership Subchapter S corporation subsidiary T.C. Memo Tax Court tax-free taxable income taxpayer TEFRA tion trade or business transaction transfer transferor Treas treated Type United voting stock