The Alabama Lawyer: Official Organ State Bar of Alabama, Volume 26The Bar, 1965 |
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Pagina 235
... loss falls in one of the three above - mentioned categories . These categories are disjunctive not conjunctive . If an individual has a loss within any one of the three items , he may then take advantage of subsection ( a ) of Section ...
... loss falls in one of the three above - mentioned categories . These categories are disjunctive not conjunctive . If an individual has a loss within any one of the three items , he may then take advantage of subsection ( a ) of Section ...
Pagina 239
... Losses , " now provide with respect to both business and non - business losses that : " In determining the amount of loss deductible under this section , the fair market value of the property immediately before and immediately after the ...
... Losses , " now provide with respect to both business and non - business losses that : " In determining the amount of loss deductible under this section , the fair market value of the property immediately before and immediately after the ...
Pagina 240
... loss deduction . The dollar amount of the loss in market value may well be greater than the aggregate sum of the adjusted basis of the number of trees or depletion units damaged or lost , although less than the adjusted basis of the ...
... loss deduction . The dollar amount of the loss in market value may well be greater than the aggregate sum of the adjusted basis of the number of trees or depletion units damaged or lost , although less than the adjusted basis of the ...
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