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This section imposes a tax on the net recognized built-in gain of an S corporation for any taxable year beginning in the recognition period. The tax is computed by applying the highest rate of tax to the net recognized built-in gain and is subject to various limitations and rules.
1374 was a common year starting on Sunday of the Julian calendar. It saw the death of Petrarch, the assassination of King Gongmin of Goryeo, and the rise of the Jalayirid Sultanate in Iraq and Iran.
Find out what happened in 1374, such as the outbreak of St. John's Dance in Germany, a medieval phenomenon of mass hysteria. Browse historical events by date or keyword on On This Day website.
Find out what happened in 1374, such as the outbreak of St. John's Dance in Germany, the birth of Queen Jadwiga of Poland, and the death of poet Petrarch. Browse the calendar, fun facts, and articles about 1374.
This web page explains the federal tax law that applies to S corporations that have net recognized built-in gain from assets acquired before becoming an S corporation. It covers the general rule, the amount of tax, the limitations, and the definitions and special rules of this section.
Jun 24, 2017 · Learn about the medieval phenomenon of St. Vitus' Dance, a compulsive and often deadly form of dancing that affected thousands of people in Europe. Find out the possible causes, symptoms and reactions to this historical Easter egg.
1374 was a common year with no major events recorded. It was the year of the deaths of Emperor Go-Kogon of Japan, Petrarch, King Gongmin of Goryeo, and others.
