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http://worldcat.org/entity/work/id/42024445

Income tax basis : overview and conceptual aspects

" ... analyzes in depth the definition, nature, concept, scope, use, and computation of income tax basis and its variants. The discussion includes a historical summary of the development of the principal income tax basis provisions, and an examination of the purposes for which basis is significant in analyzing or determining tax consequences. Each provision affecting basis or a variant of basis is described. For provisions that are the subject of other portfolios, the description provides an overview and an introduction to the terminology and substantive rules. For the other basis provisions, the principles are analyzed in depth."

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  • "" ... analyzes in depth the definition, nature, concept, scope, use, and computation of income tax basis and its variants. The discussion includes a historical summary of the development of the principal income tax basis provisions, and an examination of the purposes for which basis is significant in analyzing or determining tax consequences. Each provision affecting basis or a variant of basis is described. For provisions that are the subject of other portfolios, the description provides an overview and an introduction to the terminology and substantive rules. For the other basis provisions, the principles are analyzed in depth.""@en
  • ""... analyzes in depth the definition, nature, concept, scope, use, and computation of income tax basis and its variants. The discussion includes a historical summary of the development of the principal income tax basis provisions, and an examination of the purposes for which basis is significant in analyzing or determining tax consequences. Each provision affecting basis or a variant of basis is described. For provisions that are the subject of other portfolios, the description provides an overview and an introduction to the terminology and substantive rules. For the other basis provisions, the principles are analyzed in depth. ""
  • ""...analyzes in depth the definition, nature, concept, scope, use, and computation of income tax basis and its variants. The discussion includes a historical summary of the development of the principal income tax basis provisions, and an examination of the purposes for which basis is significant in analyzing or determining tax consequences. Each provision affecting basis or a variant of basis is described. For provisions that are the subject of other Portfolios, the description provides an overview and an introduction to the terminology and substantive rules. For the other basis provisions, the principles are analyzed in depth.""

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  • "Income tax basis overview and conceptual aspects"
  • "Income tax basis : overview and conceptual aspects"
  • "Income tax basis : overview and conceptual aspects"@en

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