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CHAPTER ISECURITIESTHE INVESTORTHE TRADER
Exchanges in liquidation
Securities contributed to partnership by partners
14 other sections not shown
50 shares adjusted net income affixed allowed apply Article banks broker cancellation capital assets capital gains cash cent centum certificate of stock certificates of indebtedness clearing house Commissioner computed corporation date of death dealers in securities decedent December 31 deduction depletion determined distribution earned income credit earnings or profits estate or trust excess face value fair market value February 28 Federal fiduciary gain or loss gains and losses gift tax gross income held included income tax indebtedness individual instrument interest investment issuing price January liquidation normal tax number of shares partners partnership payment personal exemption personal holding companies preferred stock profits accumulated purchased 100 shares purpose reorganization reported sale or transfer shareholders shares of stock shares S stock sold stock dividend stock or securities stockholders subject to tax subsequent sale surtax tax-free taxpayer thereof tion transactions transfer of stock trust companies United wash sale