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Accounting Methods 231
Business Combinations 281
9 other sections not shown
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accrual method adjusted basis agreement amount determined apply assets bad debt reserve balance borrower building and loan certificate holders charged Code provides common trust fund computed Corp corporation credited December 31 deposit dividends dollars domestic building eligible loans exchange Federal income tax FHLMC gain or loss GNMA gross income included income tax purposes Income Tax Regulations income tax return Internal Revenue Code investment lender loan association loans outstanding losses on loans losses on qualifying meaning of section ment method of accounting mortgage loans mortgage note mutual savings bank obligations ordinary income paid paragraph payment percent pool purchase pursuant qualifying real property real property loans reasonable addition repurchase agreements reserve for bad reserve for losses reserve method respect revenue procedure Revenue Ruling savings account savings and loan section 585 securities shares subparagraph taxable income taxable years beginning taxpayer tion transaction transfer withdrawal