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Internal Revenue Code of 86 H 10 Alternative minimum tax preferences
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86 Act law 86 Act provides added by 86 adjusted basis allocated alternative minimum tax amended by 86 amount annuity assets beginning after 86 beginning after Dec benefit plan built-in gains cafeteria plan calendar capital gain carryback carryforwards Code Sec computing Conf Rept contract corporation's costs deduction depreciation determining distribution dividends Effective election eligible employee contributions entity ESOP exceed excess exempt expenses fair market value gross income H Rept highly compensated employees individual interest investment credit itemized deductions lease loss corporation MACRS operating loss ordinary income ownership change paid participant partnership payments percentage period person placed in service pre-'86 Act law qualified plan recapture recognized reduced regular tax regulations REMIC retirement section 382 limitation shareholders spouse Tax Coordinator tax credit tax liability tax-exempt taxable years beginning taxable years ending taxpayer TC H TC References transfer transitional rule treated trust tyj observation