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Chapter H Methods of Acquiring Real Property
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abandonment acquired acquisition adjusted basis amount apartment house bad debt building buys capital asset capital gains tax capital loss cash cert collapsible corporation Commissioner construction cost dealer death December 31 deemed demolition depreciation distribution dividend earnings and profits exceeds expenses extent fair market value foreclosure funds gain is recognized gain or loss gift tax Helvering I.R.C. section I.T. Regs improvements included income tax interest investment involuntary conversion land lease lessee lessor loan marital deduction method mortgaged property mortgagor offset option ordinary income ordinary loss owner paid partnership payment personal holding company personal liability piece of property property held purchase price real estate tax real property realized reduced reinvested rent rental residence result section 341 seller selling price sells the property shareholders sold stockholders supra surtax tax rates tax-free exchange taxable taxpayer tenant tion trade or business transfer treated trust United valuation