Connecticut Bar Journal, Volume 46Connecticut Bar Association, 1972 - Bar associations Includes Annual reports, and lists of members. |
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Page 175
... losses . This could result in an interpretation , by way of example , that a taxpayer who incorporates his sole proprietorship ( normally a nonrecognition of gain or loss transaction under ยง 351 of the In- ternal Revenue Code ) , by ...
... losses . This could result in an interpretation , by way of example , that a taxpayer who incorporates his sole proprietorship ( normally a nonrecognition of gain or loss transaction under ยง 351 of the In- ternal Revenue Code ) , by ...
Page 195
... loss of invol- untarily converted property , such as property destroyed or stolen , that is re- placed by similar property . Section 1034 provides for nonrecognition of gain on the sale or exchange of the taxpayer's principal residence ...
... loss of invol- untarily converted property , such as property destroyed or stolen , that is re- placed by similar property . Section 1034 provides for nonrecognition of gain on the sale or exchange of the taxpayer's principal residence ...
Page 235
... loss on the section 1244 stock , while his $ 5,000 long term capital gain will be offset by his $ 5,000 long term loss on the stock that was not section 1244 stock . Thus he will have no gain or loss for federal tax purposes . For ...
... loss on the section 1244 stock , while his $ 5,000 long term capital gain will be offset by his $ 5,000 long term loss on the stock that was not section 1244 stock . Thus he will have no gain or loss for federal tax purposes . For ...
Contents
LEADING ARTICLES | 6 |
Proposal for Revision of the Connecticut Statutes Relative | 8 |
Chronic Alcoholism | 12 |
Copyright | |
42 other sections not shown
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