Pain of losing property eased by gain deferral.
| Autor: | Engler, Calvin |
|---|---|
| Zdroj: | Taxation for Accountants; Jun95, Vol. 54 Issue 6, p339, 9p |
| Abstrakt: | Discusses the tax benefits available to companies under the US Internal Revenue Service's Final Regulation 1.1033 (a)-2(b) when property is lost through involuntary conversion. Deferral of gain on the receipt of the proceeds from income sources; Basis of replacement property; Replacement period of property; Types of involuntary conversions; Conditions for involuntary conversions; Tests for replacement property. |
| Databáze: | Supplemental Index |
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