CAPITAL ASSETS - THE INVENTORY EXCEPTION TO SECTION 1221 REVISITED

Authors
SEETHARAMAN A
Citation
A. Seetharaman, CAPITAL ASSETS - THE INVENTORY EXCEPTION TO SECTION 1221 REVISITED, Journal of corporate taxation, 20(2), 1993, pp. 164-170
Citations number
NO
Categorie Soggetti
Business Finance
Journal title
Journal of corporate taxation → ACNP
ISSN journal
00940593
Volume
20
Issue
2
Year of publication
1993
Pages
164 - 170
Database
ISI
SICI code
0094-0593(1993)20:2<164:CA-TIE>2.0.ZU;2-3
Abstract
The situations in which a corporation can classify its investments in common stock as inventory and the circumstances in which a loss on the disposition of such assets result in ordinary loss treatment are expl ored and analyzed.