Deering's California Codes |
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81. lappuse
ARTICLE 2.3 SALE OR EXCHANGE OF RESIDENCE [ Added by Stats 1952 ch 7 § 2 , effective April 18 , 1952. ] $ 17690.1 . Purchase of new residence after sale of old residence : Computation of gain . $ 17690.2 . Exchange of residence for ...
ARTICLE 2.3 SALE OR EXCHANGE OF RESIDENCE [ Added by Stats 1952 ch 7 § 2 , effective April 18 , 1952. ] $ 17690.1 . Purchase of new residence after sale of old residence : Computation of gain . $ 17690.2 . Exchange of residence for ...
82. lappuse
seizure shall be considered as a sale of the residence ; and if the residence is so converted into property which is used by the taxpayer as his residence , such conversion shall be considered as a purchase of such property by the ...
seizure shall be considered as a sale of the residence ; and if the residence is so converted into property which is used by the taxpayer as his residence , such conversion shall be considered as a purchase of such property by the ...
83. lappuse
if within one year prior to the date of such sale the taxpayer sold at a gain other property used by him as his principal residence , and any part of such gain was not recognized by reason of the provisions of Section 17690.1 .
if within one year prior to the date of such sale the taxpayer sold at a gain other property used by him as his principal residence , and any part of such gain was not recognized by reason of the provisions of Section 17690.1 .
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Condensed Analysis | 11 |
Collection of Tax 1005010146 | 11 |
8a Collection of Tax S 1605116124 | 11 |
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acquired action Added Added Added Added and Amended Added by Stats adjusted allowed Amended Added Added Amended by Stats amount applicable ARTICLE assessment bank Based on Stats basis beginning bond Chapter claim Code collection commissioner computing considered contribution corporation CROSS December 31 deduction deemed deficiency defined determined distribution effective June election employees excess exchange excluded exemption extent failure filed Franchise Tax Board gain or loss gift gross income included individual installment interest January July Jur Income Taxes LEGISLATIVE HISTORY Added liability limitation liquidation mailing means method notice obligation officer operative organization paid payment penalties period person prescribed prior provisions received REFERENCES Am Jur refund regulations Renumbered Repealed residence respect result Section sent shares subd substituting Franchise Tax tax imposed taxable Taxation taxpayer thereof tion trust United