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International Economic Planning
Problems Created by an Inflationary
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5th Cir accounting acquired corporation adjusted basis aff'd agreement allocation amount apply assets bankruptcy capital gain carryover cash Charybdis claim Code collapsible Comm'r Commissioner corporation's cost creditor dealer debt deduction depreciation determined disclosure distribution District earnings and profits effect election entity fair market value Federal filed gain or loss held holder income tax indebtedness installment Internal Revenue Code Internal Revenue Service inventory investment involved issue issuer levy LIFO method limited partners limited partnership liquidation ment merger mortgage obligation operating loss ordinary income parties partnership interest payment percent prior problem Procedure provides purchase realized recapture received Regulations reorganization Revenue Ruling ruling letters sale or exchange Section 337 selling share shareholders sold statute statutory subsidiary substantial supra tax benefit rule Tax Court tax lien tax purposes tax shelter taxable income Taxation taxpayer tion transaction transfer treatment trust United