Carryover Basis Provisions of the Tax Reform Act of 1977

Carryover Basis Provisions of the Tax Reform Act of 1977 PDF Author: Steven J. Willis
Publisher:
ISBN:
Category :
Languages : en
Pages : 37

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Book Description
In 1997, Congress repealed the I.R.C. section 1014 Stepped-up basis provisions for property received from a decedent. It replaced the provisions with Section 1023, which provided for the decedent's basis to carry-over to the recipients. Although many commentators found the provisions unduly complicated, the authors herein explain the steps in an understandable manner.

Carryover Basis Provisions of the Tax Reform Act of 1977

Carryover Basis Provisions of the Tax Reform Act of 1977 PDF Author: Steven J. Willis
Publisher:
ISBN:
Category :
Languages : en
Pages : 37

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Book Description
In 1997, Congress repealed the I.R.C. section 1014 Stepped-up basis provisions for property received from a decedent. It replaced the provisions with Section 1023, which provided for the decedent's basis to carry-over to the recipients. Although many commentators found the provisions unduly complicated, the authors herein explain the steps in an understandable manner.

Technical Corrections Act of 1977, Including Carryover Basis Provisions

Technical Corrections Act of 1977, Including Carryover Basis Provisions PDF Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 482

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Technical Corrections Act of 1977 (including Carryover Basis Provisions)

Technical Corrections Act of 1977 (including Carryover Basis Provisions) PDF Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
Publisher:
ISBN:
Category : Electronic books
Languages : en
Pages : 464

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Carryover Basis Provisions

Carryover Basis Provisions PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 352

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Carryover Basis

Carryover Basis PDF Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 216

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Estate and Gift Tax Problems Arising from the Tax Reform Act of 1976

Estate and Gift Tax Problems Arising from the Tax Reform Act of 1976 PDF Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 334

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Technical Corrections Act of 1977, Including Carryover Basis Provisions

Technical Corrections Act of 1977, Including Carryover Basis Provisions PDF Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 474

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Technical Corrections Act of 1977

Technical Corrections Act of 1977 PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 288

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Technical Corrections Act of 1977

Technical Corrections Act of 1977 PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Internal revenue law
Languages : en
Pages : 224

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Estate and Gift Tax Carryover Basis and Generation Skipping Trust Provisions and Deductibility of Foreign Convention Expenses

Estate and Gift Tax Carryover Basis and Generation Skipping Trust Provisions and Deductibility of Foreign Convention Expenses PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 392

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