Income tax basis : overview and conceptual aspects / James Edward Maule.
2005
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Items
Details
Author
Title
Income tax basis : overview and conceptual aspects / James Edward Maule.
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [c2005]-
Frequency
Updated irregularly.
Series
Tax management portfolios ; 560-3rd.
Formatted Contents Note
Detailed analysis. Introduction
The significance of basis
The computation of basis
The computation of adjusted basis
Allocation of basis
Timing issues involving basis
Basis record keeping and reporting
Table of worksheets.
The significance of basis
The computation of basis
The computation of adjusted basis
Allocation of basis
Timing issues involving basis
Basis record keeping and reporting
Table of worksheets.
Summary
"... analyzes in depth the definition, nature, concept, scope, use, and computation of income tax basis and its variants. The discussion includes a historical summary of the development of the principal income tax basis provisions, and an examination of the purposes for which basis is significant in analyzing or determining tax consequences. Each provision affecting basis or a variant of basis is described. For provisions that are the subject of other portfolios, the description provides an overview and an introduction to the terminology and substantive rules. For the other basis provisions, the principles are analyzed in depth. "
Note
Published: Washington, D.C., 2005-2007.
Bibliography, etc. Note
Includes bibliographical references.
Available Note
Issued also in print.
System Details Note
Mode of access: World Wide Web.
Source of Description
Title from title screen (viewed Feb. 24, 2014).
Location
www
Available in Other Form
Print version: Maule, James Edward, 1951- Income tax basis. Arlington, VA : Tax Management Inc., 2013-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Record Appears in