Pre-Release Comments on the Built-In Gains Tax Regulations

Authors

American Institute of Certified Public Accountants. S Corporation Taxation Committee. Section 1374 Working Group

Files

Publication Date

1990

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Subchapter S corporations -- Taxation -- Law and legislation -- United States; Capital gains tax -- Law and legislation -- United States; Small business -- Taxation -- Law and legislation -- United States

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Recommended Citation

American Institute of Certified Public Accountants. S Corporation Taxation Committee. Section 1374 Working Group, "Pre-Release Comments on the Built-In Gains Tax Regulations" (1990). Guides, Handbooks and Manuals. 990.
https://egrove.olemiss.edu/aicpa_guides/990