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Committee on Sales, Exchanges and Basis: Tax Section Recommendation No. 1973-8: TO AMEND THE INTERNAL REVENUE CODE OF 1954 TO REDETERMINE BASIS, FOR PURPOSES OF DETERMINING GAIN REALIZED ON DISPOSITIONS OF CERTAIN PROPERTY HELD FOR AT LEAST TWO CALENDAR YEARS, TO REFLECT PRICE LEVEL CHANGES DURING HOLDING PERIOD
The Tax Lawyer
Vol. 26, No. 4 (Summer 1973), pp. 915-921
Published by: American Bar Association
Stable URL: http://www.jstor.org/stable/20765974
Page Count: 7