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...
Condition when a gain attributable to the unrecaptured IRC section 1250 gain is recognized; Determining the amount of unrecaptured IRC section 1250 gain; Examples under Treasury Regulations.BlumenthalStevenMorrisEdwinB.TipographNeilIpKamcheungT.