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The Corporation Today
Not Essentially Equivalent to
Estate PlanningEffectuating the Plan
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accounting principles activity allocation amount apply assets Association basis capital gain cash Code Comm,r Committee condominium units conduit corporation consolidated return contract converter Corp costs creditors debt deduction depreciation determining developer disclosure distribution effect election entity exemption expenses Federal FIFO filed financial statements gross income held holders income tax interest Internal Revenue Code 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 substantial tax opinion tax purposes tax shelter Taxation taxpayer tion transaction usury windfall profits tax wraparound mortgage X Corp