학술논문
Treatment of contingent obligations in stock or asset sales uncertain after repeal of....
Document Type
Article
Author
Source
Journal of Corporate Taxation; Autumn2000, Vol. 27 Issue 3, p203, 20p
Subject
Language
ISSN
00940593
Abstract
Examines impact that the repeal of the installment method of reporting will have on the treatment of obligations received by United States accrual basis taxpayers in connection with the sale or exchange of stock or assets. Features of the Tax Relief Extension Act of 1999; Types of contingent obligations; Details on the open transaction approach.