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Previous	OP 1820/2005/108/13-1 The taxation of oil and gas partnerships	OP 1820/2005/108/13-2 Exempt organizations' reporting requirements for foreign investments andaccounts	OP 1820/2005/108/14-1 The need for a qualified debt exception under proposed regulations dealing with disguised sales	OP 1820/2005/108/14-2 Capital gains and losses, allocable and apportionable income and GeneralElectric Co. v. Iowa	OP 1820/2005/108/2-1 The Graetz tax reform plan and the treatment of low - income households	OP 1820/2005/108/2-2 A new paradigm for the personal income tax	OP 1820/2005/108/2-3 Allocation of basis in reorganizations and certain distributions of stock or securities	Next

Resumen. Conclusión.

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Biblioteca del Instituto de Estudios Fiscales

Capital gains and losses, allocable and apportionable income and GeneralElectric Co. v. Iowa by Walter Hellerstein and Prentiss Willson Jr.