Key Phrases - Statistically Improbable Phrases (SIPs):
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exempt foreign trade income, base company sales income, income doctrine, depletable income, foreign personal holding company income, distributable net income, base company income, yielding capital gain, creditable taxes, debt characterization, excludable under section, ordinary gross income, appreciated inventory items, partnership tax year, qualified stock purchase, real property tax year, claimed abode, distributee partner, controlled foreign corporation provisions, transferor corporation, tax benefit rule, asset characterization, oil related income, proper taxpayer, business characterization
Key Phrases - Capitalized Phrases (CAPs):
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United States, Supreme Court, Tax Reform Act, Second Circuit, Fifth Circuit, Ninth Circuit, Sixth Circuit, Internal Revenue Code, Fourth Circuit, New York, First Circuit, Claims Court, Court of Claims, Virgin Islands, Tenth Circuit, Treasury Department, Int'l Tax, Senate Finance Committee, Table of Sections, Board of Tax Appeals, Internal Revenue Service, Puerto Rico, Tax Adviser, Corn Products, Appeals Office
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