Two Discourses to Townsmen. ...J. & B. Williams, printers., 1985 - 20 pages |
From inside the book
Results 1-2 of 2
Page 44-78
... feel that a mortgagor who places the mortgaged property in trust no longer has a " legal obligation " to make mortgage payments , a view which could , in turn , lead to a decision that he would not realize income when the trustee pays ...
... feel that a mortgagor who places the mortgaged property in trust no longer has a " legal obligation " to make mortgage payments , a view which could , in turn , lead to a decision that he would not realize income when the trustee pays ...
Page 94
... feel that depreciation should be allocated so as to take into account all of the difference between the adjusted basis and the fair market value of the contributed property at the time of contribution . If the partnership agreement so ...
... feel that depreciation should be allocated so as to take into account all of the difference between the adjusted basis and the fair market value of the contributed property at the time of contribution . If the partnership agreement so ...
Contents
1986 CONTENTS86 VOL | 43-6 |
Abbreviations used in this Reporter are listed at | 43-20 |
Code Sec Paragraph | 43-32 |
Copyright | |
67 other sections not shown
Other editions - View all
Common terms and phrases
accumulation distribution Adjusted Payout Rate allocated allowed apply attributable basis capital account capital gains capital loss CCH Explanation charitable contributions charitable remainder trust Code Sec computed corporation death decedent decedent's December 31 Declared obsolete deduction described in section determined distributable net income distributed currently distributive share dividends estate or trust estate tax example expenses fair market value fiduciary governing instrument grantor gross income included income in respect income tax items of income obligation obsolete by Rev ordinary income owner paid paragraph partner partnership agreement payable payments percent pooled income fund portion preceding taxable prior property transferred received regulations remainder interest rules spouse subparagraph subpart tax purposes Tax Reform Act tax-exempt interest taxable income taxes imposed taxpayer TC Memo termination testamentary trust tion treated trust income trust instrument U.S. person undistributed unitrust amount USTC