Real Estate Transactions: Tax Planning and Consequences
- ISBN-10
- 0314109129
- ISBN-13
- 9780314109125
- Series
- Real Estate Transactions
- Category
- Real property and taxation
- Pages
- 1513
- Language
- English
- Published
- 2003
- Author
- Mark Lee Levine
Description
In the case of Millar v . Commissioner 6 , the Tax Court construed the Crane footnote , mentioned supra . The Court held that there was gain on the difference between the amount of extinguished debt in question and the adjusted basis of ...
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