Income Tax Regulations, As of January 2008CCH, 2008 - 1170 pages The standard reference for serious tax professionals and students, CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. |
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20,601 for regulations acquiring corporation acquisition additional adjusted amended to reflect amount apply assets attributable basis beginning capital carryovers cash computed considered controlled corporation's date of distribution deduction deemed described in paragraph described in section determined disposition distribution distribution or transfer distributor or transferor dividend earnings and profits effect election ending Example exchange extent facts fair market value filed foreign corporation gain graph holding immediately income tax increase interest Internal Revenue Code issued January liabilities limitation liquidation loss meaning method occurring operating outstanding paragraph percent period person poration portion principal purchase pursuant qualified ration received recognized reference reflect law changes regulations not amended reorganization respect result rules satisfied section 338 shareholder shares stock or securities taxable term tion trade or business transaction transfer transferor corporation treated United