Apportioning Basis: Partial Sales, Bargain Sales, and the Realization Principle
AbstractThis article defends apportioning basis on partial sales generally, it also concludes that apportioment should not apply to a bargain sale.
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Bibliographic InfoPaper provided by Georgetown University Law Center in its series Papers with number 97-4.
Length: 37 pages
Date of creation: 1997
Date of revision:
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Postal: Georgetown University Law Center, 600 New Jersey Avenue NW, Washington, DC. 20001. Maintainer-Name: Thomas Krichel
SALES ; INCOME ; TAXES;
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