Biblioteca del Instituto de Estudios Fiscales

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Zero basis in the taxpayer's own stock or debt obligations do those instruments constitute "property" ? by Jerred G. Blanchard Jr.

By: Blanchard, Jerred G.
Material type: ArticleArticlePublisher: 2005Subject(s): CAPITAL | ACCIONES | IMPUESTOS | ACCIONISTAS | RENDIMIENTOS DE CAPITAL | DEUDA TRIBUTARIA | RESPONSABILIDAD TRIBUTARIA | ESTADOS UNIDOS | SOCIEDADES In: Tax notes v. 106, n. 12, March 21, 2005, p. 1431-1443
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OP 1820/2005/106/12-2 (Browse shelf) Available

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