Essentials of Real Estate Taxation
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 ...
Real Estate Tax Digest: Federal Income, Estate, and Gift Taxes. 1984 supplement
Real Estate Tax Digest: Federal Income, Estate, and Gift Taxes. 1989 cumulative supplement no. 2