(DOWNLOAD) "Application of Modified Carryover Basis to General Basis Rules (US Internal Revenue Service Regulation) (IRS) (2018 Edition)" by The Law Library ~ eBook PDF Kindle ePub Free
eBook details
- Title: Application of Modified Carryover Basis to General Basis Rules (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- Author : The Law Library
- Release Date : January 08, 2018
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 210 KB
Description
The Law Library presents the complete text of the Application of Modified Carryover Basis to General Basis Rules (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018
This document contains final regulations regarding the application of the modified carryover basis rules of section 1022 of the Internal Revenue Code (Code). Specifically, the final regulations modify provisions of the Treasury Regulations involving basis rules by including a reference to section 1022 where appropriate. The regulations will affect property transferred from certain decedents who died in 2010. The regulations reflect changes to the law made by the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.
This ebook contains:
- The complete text of the Application of Modified Carryover Basis to General Basis Rules (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure