Proceedings of New York University ... Annual Institute on Federal Taxation, Volume 26Banks & Company, Matthew Bender, Incorporated, 1968 - Income tax |
Contents
Who Is a Dependent and How to Support Him Taxwise | 1 |
When Ordinary and Necessary | 27 |
PAGE | 29 |
Copyright | |
63 other sections not shown
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2d Cir 5th Cir accounting method adjusted aff'd allocation amount apply assets basis capital gain cash Code Collateral Estoppel Comm'r Commissioner cost deduction depreciation determining Developer-Builder dividend effectively connected estate tax excess exemption expenses FITA foreign corporation foreign person foreign source income gift tax gross income income tax interest Internal Revenue Internal Revenue Service inventory investment investor joint return land lease Lessee corporation lessor liability limited partnership loan loss ment method of accounting mortgage nonresident alien ordinary income paid payment percent period personal holding company prior problem profits provisions purchase qualify real estate real property realized Regulations rent rental respect rule sale or exchange Section 482 securities sell Service share shareholder short sale substantial Tax Court tax purposes taxable income Taxation taxpayer tenant term tion trade or business transaction treated treatment trust United States source United States tax