Tulane Tax Institute, Volume 1

adjusted allocated amendment amount annuity applied apportionment assets average base period basis beneficiary borrowed capital capital gain cash cent Civil Code community property computing Congress Corp corporation cost Court death decedent decedent's depletion allowance depreciation determining disposition dividend drilling earnings estate planning estate tax Estates Law excess profits credit excess profits tax exchange expenditures fair market value gain or loss gift tax gross estate gross income income tax intangible inter vivos inter vivos trust interest Internal Revenue Code invested capital lease Louisiana marital deduction ment method oil and gas oil payment ordinary income percentage depletion period net income prior problems production profits net income provisions Regulations relief reorganization result Revenue Act royalty rule Section 722 statute stockholders surviving spouse tax incidence tax law tax savings taxable taxation taxpayer testamentary tion transaction transfers trust Tulane unit usufruct X Corp