LUMP SUM FROM SALE OF INCOME STREAM FROM CRP CONTRACTS INCLUDABLE IN INCOME IN YEAR RECEIVED.

Autor: Forst, David L., Hodges, Charles E., Manigault, Edward M., Kautter, David J., Eichel, Belinda F.
Zdroj: Journal of Taxation. Aug2005, Vol. 103 Issue 2, p120-122. 3p.
Databáze: Business Source Ultimate