Broschiertes Buch

Farid-Es-Sultaneh v. Commissioner

United States, Real estate, S. S. Kresge

Herausgegeben: Terryn, Waylon Christian

Versandkostenfrei!

Versandfertig in 6-10 Tagen

23,99 €

inkl. MwSt.

Jetzt bewerten

PAYBACK Punkte

12 °P sammeln!

Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. Farid-Es-Sultaneh v. Commissioner, 160 F.2d 812 is a United States federal income tax case. It is notable for the following holding: Appreciated property, transferred to a wife pursuant to an antenuptual agreement, was not a gift, but was consideration for which she sold her inchoate marital rights. This applies the general rule, that a taxpayer recognizes a gain on the transfer of appreciated property in satisfaction of a legal obligation.