Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index |
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acquired additional adjusted basis allocated allowed amount amount of gain apply asset ASSume attributable bond capital gain capital loss computed considered contract corporation cost debt instrument December 31 deductions defined depreciation described determined disposed disposition distribution Eacample effect election ending equal erty example excess exchange facts fair market value farm foreign gain or loss gift graph hands held holder holding identified included income interest issue issue price January less limitation long-term capital maturity meaning ment months obligation option original paid paragraph payment percent period person portion position prior prop purchase qualified real property realized reason received reduced regard relating replacement residence respect result rules sale or exchange Section Securities Sells shares short-term sold Stock subdivision subparagraph taken taxable taxable years beginning taxpayer term tion trans transaction transfer treated United
Bibliographic information
| Title | Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index |
| Contributor | United States. Office of the Federal Register |
| Publisher | Division of the Federal Register, the National Archives, 1998 |
| Original from | the University of Michigan |
| Digitized | 18 Aug 2009 |
| Export Citation | BiBTeX EndNote RefMan |