The Resource Capital assets, Howard J. Rothman, Pamela M. Capps, Barry Herzog

Capital assets, Howard J. Rothman, Pamela M. Capps, Barry Herzog

Label
Capital assets
Title
Capital assets
Statement of responsibility
Howard J. Rothman, Pamela M. Capps, Barry Herzog
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... discusses in detail the provisions of [section] 1221. It summarizes the historical development of [section] 1221, analyzes the definition of the term "property," and describes certain traditional doctrines and other statutory provisions which affect the character of "property" and the tax treatment of a disposition of the property."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1945-
http://library.link/vocab/creatorName
Rothman, Howard J.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 561-3rd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Capps, Pamela M
  • Herzog, Barry
  • Tax Management Inc
Series statement
U.S. income portfolios
Series volume
561-3rd
http://library.link/vocab/subjectName
  • Capital gains tax
  • Property tax
  • Sale of business enterprises
Label
Capital assets, Howard J. Rothman, Pamela M. Capps, Barry Herzog
Instantiates
Publication
Note
  • Published: Washington, D.C., 2001-2007
  • Title from title screen (viewed Mar. 28, 2012)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Historical development of [section] 1221 -- Statutory analysis -- Section 1221(a)(1)--stock in trade, inventory, and property held primarily for sale -- Section 1221(a)(2)--depreciable property and real property used in a trade or business -- Section 1221(a)(3)--copyrights, literary, musical, or artistic compositions, letters or memoranda, and other similar property -- Section 1221(a)(4)--accounts and notes receivable -- Section 1221(a)(5)--U.S. government publications -- Short-term government obligations issued at a discount -- Section 1221(a)(6)--commodity derivatives held by a commodity derivatives dealer -- Section 1221(a)(7)--hedging transactions -- Section 1221(a)(8)--supplies of a type regularly used or consumed by the taxpayer in the ordinary course of a trade or business of the taxpayer -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60343731
System details
Mode of access: World Wide Web
Label
Capital assets, Howard J. Rothman, Pamela M. Capps, Barry Herzog
Publication
Note
  • Published: Washington, D.C., 2001-2007
  • Title from title screen (viewed Mar. 28, 2012)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Historical development of [section] 1221 -- Statutory analysis -- Section 1221(a)(1)--stock in trade, inventory, and property held primarily for sale -- Section 1221(a)(2)--depreciable property and real property used in a trade or business -- Section 1221(a)(3)--copyrights, literary, musical, or artistic compositions, letters or memoranda, and other similar property -- Section 1221(a)(4)--accounts and notes receivable -- Section 1221(a)(5)--U.S. government publications -- Short-term government obligations issued at a discount -- Section 1221(a)(6)--commodity derivatives held by a commodity derivatives dealer -- Section 1221(a)(7)--hedging transactions -- Section 1221(a)(8)--supplies of a type regularly used or consumed by the taxpayer in the ordinary course of a trade or business of the taxpayer -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60343731
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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