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.
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Organization of Corporations Issuance of Stock in Exchange
Gross Receipts Versus Gross Income Inclusions in Gross Income
7 other sections not shown
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1984 Act amended 1984 Act Section accompanying text accrual acquired corporation acquisition date Addendum pages amended by 1984 amount applicable Federal rate apply asset acquisition basis business credit carryover Code Section Committee Congress corporate shareholder corporation's stock debt instrument December 31 deduction discussed distributing corporation dividends received earnings and profits election eliminate following material supplements foreign corporation foreign sales corporation gross income I.R.C. Section incentive stock option included interest LIFO limited liquidation material supplements footnote nonresident alien old Section original issue discount ownership payee payments percent period poration prior law purchasing corporation purposes qualified stock purchase real property regulations relating repeal reprinted in 1984 respect revised rules of Section Section 11(b Section 338 special rules Subchapter Supplement Chapter supplements the text supra note target corporation target corporation's tax avoidance taxable income taxpayer TEFRA trade or business transaction treatment U.S. Code Cong United withholding