Connecticut Bar Journal, Volume 32Connecticut Bar Association, 1958 - Bar associations Includes Annual reports, and lists of members. |
From inside the book
Results 1-3 of 49
Page 138
... basis even where the amount of the mortgage ex- ceeds the basis.57 Similarly , a mortgage refinancing does not alter the basis . Where a mortgage is satisfied at less than the amount due , recognition of the difference as tax- able ...
... basis even where the amount of the mortgage ex- ceeds the basis.57 Similarly , a mortgage refinancing does not alter the basis . Where a mortgage is satisfied at less than the amount due , recognition of the difference as tax- able ...
Page 139
basis . The buyer's objective is the highest basis for the assets acquired.63 Where the property has a market value greater than its basis to the corporate seller , generally an acquisition of the property is preferable ; and where the ...
basis . The buyer's objective is the highest basis for the assets acquired.63 Where the property has a market value greater than its basis to the corporate seller , generally an acquisition of the property is preferable ; and where the ...
Page 355
... Basis : The basis of each stockholder's stock is increased by his share of the undistributed taxable income ; it is decreased ( but not below zero ) by his share of any corporate net oper- ating loss . After the stock's basis has ...
... Basis : The basis of each stockholder's stock is increased by his share of the undistributed taxable income ; it is decreased ( but not below zero ) by his share of any corporate net oper- ating loss . After the stock's basis has ...
Other editions - View all
Common terms and phrases
amendment appears applied appointed Assembly assets attorney authority Bar Association basis board of zoning bulk sales bulk sales act buyer cause of action child client Cobham committee common law conduct Conn Connecticut court corporation Counsel Court of Errors creditors criminal damages decision declaratory judgment defendant detainer determine Dram Shop effect estate tax evidence expert opinion fact Federal foreclosure gift tax Hartford held injury Institute interest intoxicated involved judges judicial jurisdictions jury lawyers legislation liability liquor Lord mechanic's lien medical malpractice ment Model Penal Code mortgage municipality negligence notice offender parole parties payment person plaintiff practice prison probate problem provides Public Act question Ralegh reasonable release remedy result rule seller sentence STAT statute of limitations stockholders supervision Supp supra Supreme Court taxable term tion tort transfer trial trust Uniform Commercial Code