Examlex
The holding period of replacement property where the election to postpone gain is made includes the holding period of the involuntarily converted property.
First Condition
An initial requirement or circumstance that must be met for something else to happen or be considered.
Fourth Condition
A term which can have multiple context-specific meanings, but generally refers to an additional, often unanticipated requirement or circumstance.
Reason Giving
The act of providing explanations or justifications for one's actions, decisions, or beliefs.
Q20: Excess charitable contributions can be carried over
Q25: George and Martha are married and file
Q26: The lower of cost or market can
Q38: Blue Corporation and Red Corporation are unrelated
Q51: Durell owns a construction company that builds
Q70: As part of the divorce agreement,Tyler transfers
Q72: A LIFO method is applied to general
Q103: Over the past 20 years,Alfred has purchased
Q109: Ben sells stock (adjusted basis of $25,000)to
Q121: In January 2014,Tammy acquired an office building