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Estates Trusts and Beneficiaries 1 641a0
Partners and Partnerships 1 7011
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accumulation distribution adjusted basis allocated allowed Amended by T. D. amount annuity apply attributable beginning after December beneficiary capital loss carryback carryover Code company taxable income contracts corpus decedent December 31 deemed distributed defined in section described in section determined distributable net income dividends excess fair market value following example foreign corporation foreign mineral income foreign trust created gain or loss grantor graph gross income included insurance company taxable Internal Revenue Code liability loss from operations ment mutual insurance nonresident alien ordinary income paid or accrued paragraph partner payment percent policyholders portion preceding taxable premiums provided in section regulations thereunder reinsured respect sale or exchange shareholders subchapter subdivision subparagraph subpart taken into account tax imposed tax-exempt interest taxable years beginning taxes paid taxpayer tion trade or business treated tributed trust instrument U. S. person undistributed capital gain unit investment trust United unused foreign tax