Proceedings of New York University ... Annual Institute on Federal Taxation, Հատոր 1,Հատոր 38Banks & Company, Matthew Bender, Incorporated, 1979 |
Բովանդակություն
Introduction | 1-2 |
3 Understatement of Liability | 1-3 |
The A B C Matrix of Triangular Reorganizations 1 00 | 2-1 |
Հեղինակային իրավունք | |
42 այլ բաժինները չեն ցուցադրվում
Այլ խմբագրություններ - View all
Common terms and phrases
50 percent 5th Cir acquiring corporation acquiring corporation's acquisition adjusted basis aff'd allocated amount apply assets basis adjustment boot business test capital gain cash change of business Code Section Comm'r Corp corporation's stock deduction depletion determining disallowed distribution dividends earnings and profits effect election employees fair market value income tax individual Internal Revenue Code Internal Revenue Service investment Letter Ruling Libson Shops limited liquidation loss corporation loss corporation's ment merger mortgage net present value NOL carryovers nonliquidation operating loss carryovers ordinary income partner's basis partnership interest partnership properties personal holding company provides purchase pursuant real estate recapture recognized Regulations reorganization require result Revenue Ruling Section 269 Section 382 selling share shareholders stock ownership stockholders subsidiary substantially target corporation tax avoidance tax rate Tax Reform Act taxable income Taxation taxpayer tion trade or business transaction transfer transferee partner transferor corporation treated voting stock