Add to ORKGThe author examines the law regarding tax treatment of promises to pay in the future and finds it in a state of confusion. After discussing the inequities arising from the differing treatment accorded cash and accrual basis taxpayers the author suggests a number of changes in the tax treatment of installment sales and annuities given in exchange for property. The author also makes suggestions for simplification of the concept of cash equivalenc
Treasury regulations bearing on the tax consequence of a cancellation, modification, or bargain purc...
Under the cash method of accounting, generally taxpayers include income items that are received in t...
Under the cash method of accounting, generally taxpayers include income items that are received in t...
This comment will consider the extent to which a taxpayer must, because he received written evidence...
Under the realization rule, accrued gains and losses generally are not taken into account for income...
This Article considers and analyzes complete accrual taxation, the inclusion in the tax base of an...
Under the realization rule, accrued gains and losses generally are not taken into account for income...
This Article considers and analyzes complete accrual taxation, the inclusion in the tax base of an...
Under the realization rule, accrued gains and losses generally are not taken into account for income...
Under the realization rule, accrued gains and losses generally are not taken into account for income...
Under the realization rule, accrued gains and losses generally are not taken into account for income...
When a taxpayer sells property and receives a purchaser\u27s obligation in exchange, the Internal Re...
The International Revenue Code generally taxes appreciation in the value of property only on realiza...
The International Revenue Code generally taxes appreciation in the value of property only on realiza...
Under the realization rule, accrued gains and losses generally are not taken into account for income...
Treasury regulations bearing on the tax consequence of a cancellation, modification, or bargain purc...
Under the cash method of accounting, generally taxpayers include income items that are received in t...
Under the cash method of accounting, generally taxpayers include income items that are received in t...
This comment will consider the extent to which a taxpayer must, because he received written evidence...
Under the realization rule, accrued gains and losses generally are not taken into account for income...
This Article considers and analyzes complete accrual taxation, the inclusion in the tax base of an...
Under the realization rule, accrued gains and losses generally are not taken into account for income...
This Article considers and analyzes complete accrual taxation, the inclusion in the tax base of an...
Under the realization rule, accrued gains and losses generally are not taken into account for income...
Under the realization rule, accrued gains and losses generally are not taken into account for income...
Under the realization rule, accrued gains and losses generally are not taken into account for income...
When a taxpayer sells property and receives a purchaser\u27s obligation in exchange, the Internal Re...
The International Revenue Code generally taxes appreciation in the value of property only on realiza...
The International Revenue Code generally taxes appreciation in the value of property only on realiza...
Under the realization rule, accrued gains and losses generally are not taken into account for income...
Treasury regulations bearing on the tax consequence of a cancellation, modification, or bargain purc...
Under the cash method of accounting, generally taxpayers include income items that are received in t...
Under the cash method of accounting, generally taxpayers include income items that are received in t...