共 40 条
- [1] TAX TREATMENT OF WRAP-AROUND DEBT RECEIVED IN INSTALLMENT SALES UNDER TEMPORARY INSTALLMENT SALE REGULATIONS TAXES, 1982, 60 (06): : 439 - 444
- [2] TRANSFERRED DEBT IN INSTALLMENT SALE IS INCREASINGLY A TAX TRAP FOR SELLERS JOURNAL OF TAXATION, 1965, 22 (02): : 73 - 73
- [4] PROPOSED REGS COORDINATE DEFERRED EXCHANGE AND INSTALLMENT SALE RULES JOURNAL OF TAXATION, 1993, 79 (01): : 44 - 49
- [5] INSTALLMENT SALES - WRAPAROUND MORTGAGE REGULATION INVALIDATED BY THE TAX COURT JOURNAL OF REAL ESTATE TAXATION, 1988, 15 (03): : 203 - 211
- [6] WRAPAROUND MORTGAGES CONSIDERED IN THE CONTEXT OF THE COMMISSIONERS TEMPORARY INSTALLMENT SALES REGULATIONS TAXES, 1987, 65 (08): : 530 - 543
- [7] INSTALLMENT REPORTING - WRAPAROUND MORTGAGES AFTER THE IRS TEMPORARY REGULATIONS AND HUNT JOURNAL OF REAL ESTATE TAXATION, 1985, 12 (02): : 137 - 152
- [9] Interaction of the final OID Regs. On contingent payment debt and the installment rules JOURNAL OF TAXATION, 1997, 86 (02): : 69 - 74
- [10] INSTALLMENT REPORTING, DIVISION AND OTHER TAX TECHNIQUES IN SALE OF LAND REAL PROPERTY PROBATE AND TRUST JOURNAL, 1968, 3 (04): : 460 - 474