共 4 条
- [1] IRS USES BASIS RULES IN FINAL REGS TO CURB SHELTERSJOURNAL OF TAXATION, 1981, 54 (03): : 148 - 148不详
- [2] AN ANALYSIS OF NONRECOGNITION EXCHANGES AND INSTALLMENT RULES UNDER THE RECENT PROP REGSJOURNAL OF TAXATION, 1984, 61 (03): : 158 - 162FRIEDMAN, GE
- [3] IRS delays effective date, revises transition rules regarding final regs. For withholding on foreign personsJOURNAL OF TAXATION, 1998, 88 (06): : 373 - 374不详
- [4] IRS eases rules on termination of Section 645 election period for decedents dying before final regs. issuedJOURNAL OF TAXATION, 2003, 98 (06): : 383 - 383不详