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Table of Treasury Regulations
Table of Revenue Rulings
TABLE OF REVENUE RULINGS
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50 percent acquiring corporation acquisition adjusted basis amount apply assume attributable boot business purpose capital account capital asset capital gain cash Chapter Commissioner common stock Cong Congress contributed property corporation's debt deductions depreciation determined distributive share dividend earnings and profits economic effect election entity equity example fair market value Federal gain or loss holding period income tax infra Internal Revenue Code investment issue merger minimum gain nonrecognition nonrecourse debt nonrecourse liability obligation operating ordinary income ownership partnership agreement partnership income partnership interest payment petitioner preferred stock prior provides purchase qualify recognize gain redemption regulations reorganization result Rev.Rul Revenue Ruling S.Ct sale or exchange Section 351 sells Sess share of partnership shareholder's shareholders special allocation Subchapter subsidiary substantial supra target corporation tax avoidance tax consequences Tax Court tax purposes tax-free taxable income Taxation taxpayer tion transaction transfer transferor treated U.S.Tax unrealized receivables