CORRECT ALLOCATIONS UNDER SECTION 482 ARE STILL DIFFICULT DESPITE NEW REGS

被引：0

作者：

HAMLIN, ML ^{[1
]}

机构：

[1] INTERN REVENE SERV,LEGISLATION & REGULATIONS DIV,WASHINGTON,DC

来源：

JOURNAL OF TAXATION | 1970年 / 33卷 / 06期

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：358 / 363

页数：6

共 16 条

[1] BASIS ALLOCATIONS FOR A TARGETS ASSETS UNDER THE NEW SECTION 338 TEMP REGS
BUSH, JN
MULLANEY, MD
JOURNAL OF TAXATION, 1986, 64 (06): : 328 - 333
[2] NEW 482 REGS DECREASE LATITUDE OF AGENTS, BUT STILL PLACE HEAVY BURDEN ON BUSINESS
HILINSKI, CC
JOURNAL OF TAXATION, 1965, 23 (02): : 102 - 107
[3] THE KELLER, FOGLESONG, AND PACELLA CASES - 482 ALLOCATIONS, ASSIGNMENTS OF INCOME, AND NEW SECTION 269A
WOOD, RW
JOURNAL OF CORPORATE TAXATION, 1983, 10 (01): : 65 - 88
[4] SECTION 338(H)(10) UNDER THE NEW TEMPORARY REGS
BUSH, JN
MULLANEY, MD
JOURNAL OF TAXATION, 1986, 65 (03): : 130 - 135
[5] Slow sand filtration: Still a timeless technology under the new regs?
Tanner, SA
JOURNAL AMERICAN WATER WORKS ASSOCIATION, 1997, 89 (12): : 14 - 14
[6] AN ANALYSIS OF THE NEW OWNERSHIP REGS UNDER SECTION-382 .4.
SILVERMAN, MJ
KEYES, KM
JOURNAL OF TAXATION, 1988, 69 (01): : 42 - &
[7] Partnership aspects of amortization of section 197 intangibles under the new prop regs
Cuff, TF
JOURNAL OF TAXATION, 1997, 87 (01): : 17 - &
[8] AN ANALYSIS OF THE NEW OWNERSHIP REGS - UNDER SECTION-382 .2.
SILVERMAN, MJ
KEYES, KM
JOURNAL OF TAXATION, 1988, 68 (03): : 142 - 149
[9] AN ANALYSIS OF THE NEW OWNERSHIP REGS UNDER SECTION-382 .3.
SILVERMAN, MJ
KEYES, KM
JOURNAL OF TAXATION, 1988, 68 (05): : 300 - &
[10] HOW IRS INTENDS TO ADMINISTER NEW REGULATIONS UNDER SECTION-482
COHEN, SS
JOURNAL OF TAXATION, 1968, 28 (02): : 73 - 75