Proceedings of New York University ... Annual Institute on Federal Taxation, Volume 2Banks & Company, Matthew Bender, Incorporated, 1975 - Income tax |
Contents
The Corporation Today | 1005 |
Not Essentially Equivalent to | 1007 |
Estate PlanningEffectuating the Plan | 1025 |
Copyright | |
80 other sections not shown
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Common terms and phrases
accepted accounting principles accounting principles activity allocation amount apply assets basis capital gain cash Code Comm'r condominium units conduit corporation consolidated return contract converter Corp costs creditors debt deduction depreciation developer disclosure distribution effect election entity exemption expenses Federal FIFO filed financial statements gross income held holders income tax interest Internal Revenue Service inventory investors involved issue lease lender liability LIFO limited partnership liquidation loan loss ment method nominee offering oil and gas operating ordinary income owner ownership partner payments percent percentage depletion period poration preferred stock principal problem purchase real estate real property redemption rental pool reporting result Revenue Procedure Revenue Ruling rules Section 305 seller selling shareholders shares stock dividend Tax Court tax opinion tax purposes tax shelter taxable Taxation taxpayer tion transaction usury windfall profits tax wraparound mortgage X Corp