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1.–5. rezultāts no 67.
... fair market value which creates or increases a loss or reduces a gain ; A transaction which is structured to create or increase a gain in an asset any portion of which would not be recognized for Federal income tax purposes if the asset ...
... fair market value which creates or increases a loss or reduces a gain The second type of applicable transaction is one that is structured to result in a disparity between basis and fair market value which creates or increases a loss or ...
... fair market value by the taxpayer or a related person The third type of applicable transaction is one that is structured to create or increase a gain in any asset any portion of which would not be recognized if the asset were sold at fair ...
... fair market value as a result of such income realization . One example of this type of applicable transaction would be a financing or other transaction if the present value of the income inclusions of a tax - indifferent party is ...
... fair market value which creates or increases a loss or reduces a gain , " ( C ) which is structured to create or increase a gain in an asset any portion of which would not be recognized for Federal income tax purposes if the asset were ...