What people are saying - Write a review
We haven't found any reviews in the usual places.
ADJUSTMENT FOR CHARGES TO CAPITAL ACCOUNT
59 other sections not shown
Other editions - View all
acquisition additional aff'd amended amount apply assets assignment Bank basis bequest Board bonds capital cash cert classes Comm Committee computing connection consideration considered consolidation corporation cost Court death decision definition determining discussed distribution dividend earnings effect erty exchange Exec exercise existing fact fair market value follows gain or loss gift held husband income intended interest investment involved issued kind March means ment merger notes organization original paragraph partnership party principle prior problem profits prop property acquired provision purchase question realized received recognized referred regulations reorganization Report respect result rule sell separate shares sold solely specific statute stock or securities stockholders subsequent substantially taxable taxpayer term tion transaction transfer treated trust wife