Vol. 39, Issue 5, 1987December 01, 1987 EDT
S Corporation Built-In Gains: An Analysis of Section 1374, After the Tax Reform Act of 1986
S Corporation Built-In Gains: An Analysis of Section 1374, After the Tax Reform Act of 1986
George L. Smith,
Articles in Vol. 39, Issue 5, 1987
Vol. 39, Issue 5, 1987
- New Excise and Estate Taxes on Excess Retirement Plan Distributions and AccumulationsBruce Wolk
- The Tax Lawyer's Professional ResponsibilityMichael C. Durst
- Material Participation Under the Passive Activity Loss PreventionsW. Ralph Rogers
- S Corporation Built-In Gains: An Analysis of Section 1374, After the Tax Reform Act of 1986George L. Smith
- Unifying the Unified CourtRobert B. Smith
George L. Smith, S Corporation Built-In Gains: An Analysis of Section 1374, After the Tax Reform Act of 1986, 39 Fla. L. Rev. 1117 (1987).