Working with the Revenue Code-1965: Material from The Journal of Accountancy's Tax Clinic 1954-1965 with Current Comment
AICPA, 1965 - Tax accounting - 258 pages
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Tax Payable in a Loss Year
PERSONAL EXEMPTIONS AND DEPENDENTS I
2 other sections not shown
50 per cent adjusted allocated amount apply assets B-type basis beneﬁciary beneﬁt capital gain treatment carryback cash claim Code Section company’s computation consolidated return contribution corporation’s cost Court decedent December 31 deduction deﬁcit depreciation distribution dividend earnings and proﬁts election employee employer’s estate tax example exchange fair market value ﬁle ﬁled ﬁling ﬁrst ﬁscal ﬁve ﬁxed funds gain or loss gift tax held income tax interest Internal Revenue Code Internal Revenue Service investment credit ment merger method oﬂicers oil payment operating loss carryovers ordinary income paid parent partners partnership pension period personal holding company poration preferred stock prior proﬁt-sharing plan provides purchase qualiﬁed qualify realized recapture received redemption Regulations Section reorganization restricted stock result Revenue Ruling Section 337 securities shareholders shares speciﬁc stock option stockholders Subchapter subsidiary substantial tax liability tax purposes tax-free taxable income taxpayer tion transaction transfer transferor trust