Capital assets : related issues / Howard J. Rothman ... [and others].
2012
Items
Details
Title
Capital assets : related issues / Howard J. Rothman ... [and others].
Added Author
Added Corporate Author
Imprint
[Arlington, Va.] : Bureau of National Affairs, c2012-
Frequency
Updated irregularly.
Series
Tax management portfolios ; 562.
Formatted Contents Note
Detailed analysis. The sale or exchange requirement
The "property" requirement
Alternative characterizations of sales or exchanges of capital assets
Sale of a business
Computation and character of capital gain or loss
Qualified small business stock
Working papers.
The "property" requirement
Alternative characterizations of sales or exchanges of capital assets
Sale of a business
Computation and character of capital gain or loss
Qualified small business stock
Working papers.
Summary
"... focuses its discussion on the following issues: (1) the "sale or exchange" requirement that is necessary in order for a capital asset to qualify for capital asset treatment under [section] 1221; (2) the interpretation of the "property" requirement under [section] 1221; (3) alternative characterizations of sales or exchanges of capital assets under other Code sections; (4) various judicial doctrines that may recharacterize gains or losses as arising or not arising, as applicable, from the sale or exchange of a capital asset; (5) specific issues involved in the sale of a business; (6) the computation and character of a capital gain or loss; and (7) issues related to the treatment of gain from the sale or exchange of qualified small business stock held by a noncorporate taxpayer for more than five years."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen (viewed on Mar. 28, 2012).
Location
www
Available in Other Form
Print version: Capital assets. Arlington, VA : Tax Management, Inc., c2012-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Record Appears in