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Byram v. United States : ウィキペディア英語版 | Byram v. United States
Byram v. United States, 705 F.2d 1418 (5th Cir. 1983) is a Fifth Circuit Court of Appeals decision that helps determine when a sale of land will result in a capital gain for purpose of the U.S. Federal income tax. ==Facts==
Taxpayer John D. Byram sold seven pieces of real estate in 1973. All transactions were initiated by the purchases; he did not subdivide the land, and spent minimal time and effort. From 1971-1973 Byram sold 22 parcels of real estate for a gross return of over $9 million and a net profit of $3.4 million.1
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Byram v. United States」の詳細全文を読む
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