FPHCI – Gains from Property Transactions
{"Image DocumentName": "FPHCI \u2013 Gains from Property Transactions", "Image ImageDescription": "Property transactions \u2013 FPHCI includes net gains from sale or exchange of: Property that gives rise to FPHCI. An interest in a trust, partnership or REMIC. Exception for sale by CFC of 25% or greater interest in partnership (look-through treatment) Property that does not give rise to any income (e.g., gold, options) FPHCI does not include gains and losses from the sale or exchange of inventory-type property or assets used in business operations, including sale of goodwill or going concern value. IRC Sec. 954(c)(1)(B), 954(c)(4).", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}