The Tax Counselor's Quarterly, Том 15Callaghan, 1971 |
Зміст
Table of Contents | 1 |
Repayments | 61 |
Some Tax Aspects of the Condominium | 125 |
Авторські права | |
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Загальні терміни та фрази
1st Sess 35 Fed Reg 50 percent 5th Cir 91st Cong accelerated depreciation adjusted basis allowed amended amount apply benefits Bull capital loss carryover casualty loss Code section Commissioner community property computed Congress controlled group corporation cost Cum Bull December 31 deferred compensation determined disposition dividend earned income earned income credit effect expenditures expenses farm gross income held HR Rep infra Int Rev Code Internal Revenue Code Internal Revenue Service July 24 limited livestock long-term capital gain long-term capital loss method MIPF ordinary income ownership P-H Tax Ct payments Proposed Treas Reg provisions purposes qualify recapture repayment Rev Rul rules section 1201 gain section 1202 deduction section 1250 property short-term capital loss Stat supra note Tax Court Tax Ct Mem tax preferences Tax Reform Act taxable income taxation taxpayer text accompanying notes tion trade or business transaction transfer transferor treated