LO.1 Interpret each of the following citations. a. Prop.Reg. 1.381(b)1(a). b. Rev.Rul. 72171, 19721 C.B. 208.

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LO.1 Interpret each of the following citations.

a. Prop.Reg. § 1.381(b)–1(a).

b. Rev.Rul. 72–171, 1972–1 C.B. 208.

c. TAM 200803017.

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South Western Federal Taxation 2011 Taxation Of Business Entities

ISBN: 9780538498616

14th Edition

Authors: James E. Smith, William A. Raabe, David M. Maloney

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