An Introduction to Taxation--advanced Topics |
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Contents
tax research and communication | |
basic concepts and the incorporation | 1 |
nonliquidating distributions | 10 |
Copyright | |
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An Introduction to Taxation Ray M. Sommerfeld,Silvia A. Madeo,Valerie Colleen Milliron Snippet view - 1990 |
Common terms and phrases
50 percent acquiring corporation adjusted basis affiliated group allocated amount apply assets Assume beneficiary capital gain capital loss carryback cash class A stock client letter Code common stock complete liquidation computation consolidated tax return Corp corporation's deduction depreciation determined distributing corporation dividend earnings and profits election estate tax example exchange facts fair market value gain or loss gift tax gross estate gross income included income tax incorporation transaction inventory investment land liabilities loss carryover marital deduction Memorandum Decisions nonrecognition nontaxable operating loss ordinary income ownership partial liquidation partner partnership interest payment poration preferred stock property distribution property received provides purchased qualify redeemed reorganization Revenue rules of Sec Section shareholder shareholder's shares stock or securities stock redemptions Subchapter tax advisor Tax Court tax-free taxable gifts taxable income taxation taxpayer termination termites tion trade or business transfer transferor Treas treated tribution trust Type