Federal Taxation: Comprehensive Topics, 2001 |
Contents
CHAPTER | 1 |
CHAPTER | 7 |
TAX RESEARCH PRACTICE AND PROCEDURE | 39 |
Copyright | |
47 other sections not shown
Common terms and phrases
50 percent acquiring corporation activity adjusted basis adjusted gross income allocated allowed alternative minimum tax amount apply benefits bonds capital loss carryover cash charitable contribution Code Sec computed corporation's cost current E&P debt depreciation determining distribution dividend election employee Example exceed excess excluded exemption expenditures expenses fair market value filing gain or loss gift holding period income tax incurred individual interest Internal Revenue Code Internal Revenue Service inventory investment itemized deductions limited liquidation loan long-term capital gain ordinary income paid parent partner partnership passive payments personal holding company preferred stock purchased qualified realized gain recapture received recognized gain redemption reduced rental reorganization reported rules Section sells shareholders shares sold spouse standard deduction target corporation Tax Court tax credit tax liability tax purposes tax rate tax return taxable income taxpayer tion trade or business transaction transfer treated Type USTC