Anti-Churning Rules

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Anti-Churning Rules

Laws designed to prevent taxpayers from taking advantage of new laws by acquiring property eligible for benefits available under the new law from a related party that was used by the related property before the effective date of the new law. The term was first used when ACRS (Accelerated Cost Recovery System) was enacted in 1981. The term also applies to property eligible for MACRS depreciation (defined elsewhere) and to section 197 intangibles (defined elsewhere).

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No references found			197 anti-churning rules do not apply, they would be eligible for 15-year amortization. Clarification by The Tax Adviser 3 (acquired company held not related to acquirer for purpose of anti-churning rules on the investment tax credit); Rev. Amortization of intangibles under sections 167 and 197 by Tax Executive 197 anti-churning rules to a partnership basis step-up under Sec. Sec. 197 anti-churning rules for partnerships by Packard, Pamela / The Tax Adviser			Annuity Contract annuity due Annuity Factor Annuity Forms Annuity in Advance Annuity in Arrears Annuity Income Annuity Method of Depreciation Annuity Payment Option Annuity Principal Annuity Rent Annuity Starting Date Annuity Table, 1949 Annuity Unit Ano agricola Ano fiscal Anomaly Anonymizing Anonymous Trading Ansvarlig Selskap Answer Answering Service Antedatar Antedate Antes de deducir impuestos Anti-Churning Rules Anti-Competitive Anti-Greenmail Provision Anti-Inflationary Measure Anti-Martingale System Anti-Money Laundering Anti-Monopoly Policy Anti-Persistence Anti-Pollution Measure Anti-Reciprocal Rule Antiboycott Law Anticipated Balance Anticipated Growth Rate Anticipated Holding Period Anticipated Interest Anticipated Value at Maturity Anticipation Anticipations inflationnistes anticipatory breach Anticipatory Hedge Anticipo Anticipo en efectivo Anticoercion Law antideficiency legislation Antidilution Clause Antidilutive			Anti-Cancer Number One Anti-capitalism Anti-Capitalist Convergence Anti-Capitalist Convergence-Kenya Anti-Capitalist Kananaskis Anti-capitalist movement Anti-Capitalist Operating System Anti-Car Theft Anti-Car-Jacking Anti-Carbonic Anhydrase B Anti-Carbonic Anhydrase C Anti-Cardiolipin Anti-catholic Anti-Catholic sentiment anti-Catholicism Anti-CD3-Activated Killer-T Anti-Chaff Frequency Agile Anti-chain anti-choice Anti-cholinergic Anti-cholinergic Anti-cholinergic drug Anti-Chop System Anti-christ Anti-christ Anti-Christian Litigation Unit Anti-Churning Rules Anti-Citrullinated Protein Antibody Anti-Citrullinated Rat Filaggrin Antibodies Anti-Civil Rights Involvement Anti-Civil Rights Involvement Anti-Civil Rights Involvement Anti-clericalism Anti-clockwise Anti-clockwise Anti-Cloud Lab Anti-coagulant Anti-coagulant Anti-coagulant Anti-coagulants Anti-coagulants Anti-coagulants Anti-coalition Forces Anti-Coalition Militia Anti-codon Anti-codon Anti-Coercion Law Anti-Coercion Laws Anti-Collision Lighting Anti-Collision Warning and Avoidance Radar Equipment Anti-colonial Anti-colonialism Anti-colonialist Anti-colonisation Anti-colonisation Anti-Comintern Pact Anti-Comintern Pact

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