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
Resource Information
The item Related party transactions, George C. Koutouras, Mark Q. Tizabgar and James E. Carreon represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item Related party transactions, George C. Koutouras, Mark Q. Tizabgar and James E. Carreon represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- 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."
- Language
- eng
- Note
-
- Published: Washington, D.C., 2005-2007
- Title from title screen (viewed Nov. 21, 2014)
- 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
- Label
- Related party transactions
- Title
- Related party transactions
- Statement of responsibility
- George C. Koutouras, Mark Q. Tizabgar and James E. Carreon
- 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."
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/Related-party-transactions-George-C.-Koutouras/MjihCgK4mkU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/Related-party-transactions-George-C.-Koutouras/MjihCgK4mkU/">Related party transactions, George C. Koutouras, Mark Q. Tizabgar and James E. Carreon</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
