Annual Report of the American Bar Association: Including Proceedings of the ... Annual Meeting, 113. sējums,1. izdevumsHeadquarters Office, 1996 |
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1.–3. rezultāts no 87.
563. lappuse
... basis or- dering rules of subchapter K pro- vide that basis is reduced first by distributions and then by losses . The difference in the basis ordering rules governing subchapter S and those governing subchapter K can independently ...
... basis or- dering rules of subchapter K pro- vide that basis is reduced first by distributions and then by losses . The difference in the basis ordering rules governing subchapter S and those governing subchapter K can independently ...
564. lappuse
... basis before the distri- bution is deemed to have reduced basis , A and B will each recognize $ 50 in capital gain on the distribu- tion . As described below , if the S corporation has accumulated earn- ings and profits , the $ 50 will ...
... basis before the distri- bution is deemed to have reduced basis , A and B will each recognize $ 50 in capital gain on the distribu- tion . As described below , if the S corporation has accumulated earn- ings and profits , the $ 50 will ...
565. lappuse
... basis , a partner's basis in his part- nership interest is determined im- mediately prior to the partnership distribution . Reg . § 1.731-1 ( a ) ( 1 ) ( i ) ; McKee ¶ 6.02 [ 5 ] at 6-13 . If a partner receives a distribution from a ...
... basis , a partner's basis in his part- nership interest is determined im- mediately prior to the partnership distribution . Reg . § 1.731-1 ( a ) ( 1 ) ( i ) ; McKee ¶ 6.02 [ 5 ] at 6-13 . If a partner receives a distribution from a ...
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PHILADELPHIA PENNSYLVANIAFebruary 89 1988 | 1 |
REPORTS OF the Board of Governors | 17 |
6 | 38 |
Autortiesības | |
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