Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexU.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1998 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Common terms and phrases
accrual period additional depreciation adjusted basis allocated amount of gain amount realized apply basis of property bond capital gain computed debt instru debt instrument December 31 determined disposition distribution earnings and profits erty exchange group fair market value gain or loss gain realized gain recognized gift gift tax graph gross income held holder holding period identified included income under section Internal Revenue Code January justment long-term capital gain long-term capital loss maturity ment mixed straddle obligation option ordinary income paragraph partnership percent poration portion prop property acquired purchase purposes of section pursuant put option qualified intermediary real property recognized under section replacement property respect sale or exchange section 1250 property section 1254 costs section 1256 contract series E bond shareholder sold Special rules spect stock or securities strument subdivision subpara subparagraph taxable income taxable years beginning taxpayer term tion trans transfer treated