Sec. 1202 qualifications.(IRC section 1202, capital gains tax exclusion)Flynn, Maura P
Internal Revenue Code (IRC) section 121 exclusion in preparing a bankruptcy estate's income tax return. Bankruptcy cases that illustrate the flaws of the legal analysis used in denying a trustee's ability to assert IRC section 121 exclusion; Maximum exclusions allowed by IRC section 121 exclusion...
See eg Harold Dubroff & Douglas A Kahn, Federal Taxation of Estates, Gifts, and Trusts(3d ed, Foundation Press: Westbury, NY, 1980)2 3. 3 Robert Lenzer and Philippe Mao, 'TheKinsler, Jeffrey S