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Understanding and Working with the Federal Tax Law
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accumulated earnings acquired corporation adjusted basis AFTR AFTR2d allocated alternative minimum tax amount apply assets Assume attach schedule beneficiary calendar capital loss carryback carryover cash Chapter charitable contribution Code computed controlled Corporation stock corporation's death tax decedent deduction depreciation determined distribution dividend earnings and profits election entity estate tax Example excess exchange expenses fair market value Federal income tax filed Form gain or loss gift tax gross estate gross income included individual inventory investment limited liquidation loan long-term capital gain marital deduction nontaxable operating loss ordinary income ownership paid partner partnership interest payments penalty percent provisions qualify recapture recognized reorganization result rules Section share shareholders stock redemption tax consequences Tax Court tax credit tax law tax liability tax purposes tax return taxable income taxpayer tion trade or business transaction transfer transferor trust U.S. Supreme Court USTC valuation X Corporation