This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it.

The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

... limitation (10 times A's cost basis for the T shares sold during year 6, i.e., $500,000 cost basis × 10 = $5 million) ... $10 million of A's year 6 LTCG qualifies as §1202 gain, because the $10 million §1202 aggregate limitation exceeds ...

Ginsburg & Levin, Rocap. §1202's $10 million statutory aggregate limitation covers $10 million of individual GP's $11.232 million gain recognized in year 6 and (b) §1202's annual limitation covers $400,000 of GP's $7,488,000 gain ...

Ginsburg & Levin, Rocap. §1202's $10 million statutory aggregate limitation covers $10 million of individual GP's $11.232 million gain recognized in year 6 and (b) §1202's annual limitation covers $400,000 of GP's $7,488,000 gain ...

Ginsburg & Levin, Rocap. §1202's $10 million statutory aggregate limitation covers $10 million of individual GP's $11.232 million gain recognized in year 6 and (b) §1202's annual limitation covers $400,000 of GP's $7,488,000 gain ...