WRAPAROUND MORTGAGES CONSIDERED IN THE CONTEXT OF THE COMMISSIONERS TEMPORARY INSTALLMENT SALES REGULATIONS

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作者：

KENNEDY, RW

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来源：

TAXES | 1987年 / 65卷 / 08期

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中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

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页码：530 / 543

页数：14

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[1] INSTALLMENT REPORTING - WRAPAROUND MORTGAGES AFTER THE IRS TEMPORARY REGULATIONS AND HUNT
DICKENS, TL
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[J]. JOURNAL OF REAL ESTATE TAXATION, 1985, 12 (02): : 137 - 152
[2] TAX CONSEQUENCES OF WRAPAROUND MORTGAGES - NEW REGULATIONS ELIMINATE LOOPHOLE FOR INSTALLMENT SALES STRUCTURED WITH WRAPS
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[J]. TAXES, 1982, 60 (06): : 439 - 444
[5] INSTALLMENT SALES - WRAPAROUND MORTGAGE REGULATION INVALIDATED BY THE TAX COURT
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[7] REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT
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[J]. JOURNAL OF REAL ESTATE TAXATION, 1981, 9 (01): : 46 - 56
[8] AVOIDING THE TAX IMPACT OF THE TEMPORARY INSTALLMENT SALE REGS ON WRAPAROUND DEBT
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[J]. JOURNAL OF TAXATION, 1981, 55 (03): : 144 - 148
[9] Double Taxation Under the New Installment Sales Regulations
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[J]. NATIONAL INCOME TAX MAGAZINE, 1947, 5 (01): : 7 - +
[10] INSTALLMENT SALES AND MORTGAGES - TAX COURT HOLDS THAT DISCHARGE AT TIME OF SALE IS PAYMENT TO SELLER
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[J]. JOURNAL OF REAL ESTATE TAXATION, 1978, 6 (01): : 83 - 96