The Resource Related party transactions, George C. Koutouras, Mark Q. Tizabgar and James E. Carreon

Related party transactions, George C. Koutouras, Mark Q. Tizabgar and James E. Carreon

Label
Related party transactions
Title
Related party transactions
Statement of responsibility
George C. Koutouras, Mark Q. Tizabgar and James E. Carreon
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... examines and analyzes the dual purposes of [section] 267. First, as a definitional section, [section] 267 establishes the degree of relationship that gives rise to the application of its operational provisions. The effect of identifying certain taxpayers as "related" may cause a transaction to obtain federal income tax consequences significantly different than a transaction consummated by parties that are not related. Because the core definition of "related parties," as found in [section] 267, is often cross-referenced by other sections throughout the Internal Revenue Code, an analysis of this definition is pivotal in determining the impact of other sections, as well. Second, as an operational section, [section] 267 defers certain deductions and denies certain losses incurred in related party transactions."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Koutouras, George C
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 564-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1967-
http://library.link/vocab/relatedWorkOrContributorName
  • Tizabgar, Mark Q
  • Carreon, James E.
  • Tax Management Inc
Series statement
U.S. income portfolios
Series volume
564-2nd
http://library.link/vocab/subjectName
Related party transactions
Label
Related party transactions, George C. Koutouras, Mark Q. Tizabgar and James E. Carreon
Instantiates
Publication
Note
  • Published: Washington, D.C., 2005-2007
  • Title from title screen (viewed Nov. 21, 2014)
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 -- Section 267 -- Section 707 -- Section 108 -- Section 197 -- Section 336 -- Section 355(d) -- Earning stripping rules -- Installment sales -- Involuntary conversions -- Like-kind exchanges -- Gain from sale of depreciable property -- Section 367(d)/transfer of intangible property to foreign corporations -- 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)61165877
System details
Mode of access: World Wide Web
Label
Related party transactions, George C. Koutouras, Mark Q. Tizabgar and James E. Carreon
Publication
Note
  • Published: Washington, D.C., 2005-2007
  • Title from title screen (viewed Nov. 21, 2014)
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 -- Section 267 -- Section 707 -- Section 108 -- Section 197 -- Section 336 -- Section 355(d) -- Earning stripping rules -- Installment sales -- Involuntary conversions -- Like-kind exchanges -- Gain from sale of depreciable property -- Section 367(d)/transfer of intangible property to foreign corporations -- 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)61165877
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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