The Alabama Lawyer: Official Organ State Bar of Alabama, Volume 35The Bar, 1974 |
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Pagina 204
... income to the seller - lessee . However , the gain will generally be treated as a long - term capital gain if the prop- erty has been held for more than six months . There are exceptions to the long - term capital gain treatment ...
... income to the seller - lessee . However , the gain will generally be treated as a long - term capital gain if the prop- erty has been held for more than six months . There are exceptions to the long - term capital gain treatment ...
Pagina 207
... income but will be re- quired to report as income that portion of the payments which are equivalent to an interest factor . Since these tax considerations were pertinent factors in the de- cision to enter into a sale leaseback , the ...
... income but will be re- quired to report as income that portion of the payments which are equivalent to an interest factor . Since these tax considerations were pertinent factors in the de- cision to enter into a sale leaseback , the ...
Pagina 211
... income or gain from the iden- tical property ; and ( 2 ) an increase in the impact of the minimum tax . The first is of particular interest to investors who wish to shelter income from other sources by loss deductions arising out of a ...
... income or gain from the iden- tical property ; and ( 2 ) an increase in the impact of the minimum tax . The first is of particular interest to investors who wish to shelter income from other sources by loss deductions arising out of a ...
Inhoudsopgave
UNIVERSITY OF CALIFORNIA Alabama Lawyer | 3 |
Responsibility For Integrity In Government | 12 |
Towards A New Criminal Code For Alabama | 19 |
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