(a) General ruleIf for any taxable year a corporation has a net capital gain and any rate of tax imposed by section 11, 511, or 831(a) or (b) (whichever is ...
Other errors are relatively rare, such as "error reject
Feb 13, 2016
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... qualified timber gain can utilize the 23.8 percent rate—established under
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(c) For purposes of calculating the alternative tax on capital gains provided for in
the provisions of 26 U.S.C.
Dec 8, 2015
After you file your income tax return with the
OMB No. 1545-0096. Copy A for.