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Apportioning Basis: Partial Sales, Bargain Sales, and the Realization Principle

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Author Info
Cohen, S.B.
Abstract

This article defends apportioning basis on partial sales generally, it also concludes that apportioment should not apply to a bargain sale.

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Publisher Info
Paper provided by Georgetown University Law Center in its series Papers with number 97-4.

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Length: 37 pages
Date of creation: 1997
Date of revision:
Handle: RePEc:fth:geolaw:97-4

Contact details of provider:
Postal: Georgetown University Law Center, 600 New Jersey Avenue NW, Washington, DC. 20001. Maintainer-Name: Thomas Krichel

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Related research
Keywords: SALES INCOME TAXES

Find related papers by JEL classification:
E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
E64 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Incomes Policy; Price Policy

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