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FIRM BSALE OF A PORTION OF A PROPRIETORSHIP TO A RELATIVE
FIRM CSALE OF A PORTION OF A PROPRIETORSHIP TO OUTSIDERS
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adjusted basis alternative forms amount analysis assets assumed salary balance sheets basis businessman Cabot capital account capital gains capital loss carrybacks cent choice CM CM CM rH Code Collins and Cook comparison of tax computations contribution conventional corporate form corporate tax cost December 31 depreciation discussed distributed dividends earnings Federal Tax Firm G form of legal form of organization incorporation Internal Revenue Code Internal Revenue Service Journal of Taxation Law Review legal organization liabilities loss carryover non-taxable notes o o o o operating loss optimum tax planning ordinary income owners partners partnership form pay tax Plant problem profits proprietorship provisions purchase rates reflected in Table result retained earnings rH rH sell share small business social security sold stockholders Subchapter summarized in Table tax effect tax paid tax saving TAX UNDER ALTERNATIVE tax-option corporate form tax-option election total tax transaction transfer undistributed taxable income