Download or read book Dixon V Commissioner of Internal Revenue written by and published by . This book was released on 1933 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reports of the United States Tax Court written by United States. Tax Court and published by . This book was released on 2009 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Gehl Company V Commissioner of Internal Revenue written by and published by . This book was released on 1985 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Morgan V Commissioner of Internal Revenue written by and published by . This book was released on 1987 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Durovic V Commissioner of Internal Revenue written by and published by . This book was released on 1972 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cohen V Commissioner of Internal Revenue written by and published by . This book was released on 1989 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Schaefer V Commissioner of Internal Revenue written by and published by . This book was released on 1984 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reports of the United States Tax Court written by United States. Tax Court and published by . This book was released on 2009 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Shepard V Commissioner of Internal Revenue written by and published by . This book was released on 1997 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Crown V Commissioner of Internal Revenue written by and published by . This book was released on 1977 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book United States Tax Court 2003 Judicial Conference Reports written by and published by . This book was released on 2003 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Court Memorandum Decisions written by Commerce Clearing House and published by . This book was released on 2009 with total page 904 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains the full texts of all Tax Court decisions entered from Oct. 24, 1942 to date, with case table and topical index.

Download or read book Reports of United States Tax Court V 141 July 1 2013 to December 31 2013 written by Government Publications Office and published by Government Printing Office. This book was released on 2015-02-15 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume of the United States Tax Court Reports containing case abstracts and opinions of the court regarding cases between July 1, 2013 December 31, 2013. Cases in each volume are listed in the prefatory table. The United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 providing (in part) that Congress has the power to "constitute Tribunals inferior to the Supreme Court. “The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule”).” Contents 8 Findings of Fact 8 Background 8 John Hancock’s History9 Investment Process and Review10 Leasing10 LILO and SILO Transactions 10 Basic Structure 15 History 17 Due Diligence 18 The Hoosier Transaction 19 The LILO Test Transactions 20 OBB LILO20 Lease and Sublease23 End of Sublease Term25 SNCB 2 and SNCB 5 Lot 1 LILO Transactions25 Lease and Sublease28 End of Sublease Term 28 The SILO Test Transactions 29 TIWAG29 Lease and Sublease33 End of Sublease Term35 Two Dortmund Transactions35 Lease and Sublease38 End of Sublease39 SNCB SILO39 Grant and Subgrant42 End of Subgrant Term 43 Tax Returns, Notices of Deficiency, and Trial 43 Procedural History48 Trial 53 Opinion 53 Burden of Proof53 Principal Place of Business54 Leveraged Lease Transactions54 Frank Lyon58 LILO and SILO Litigation 77 The Test Transactions 78 Economic Substance79 Objective Inquiry88 Subjective Inquiry89 Substance Over Form91 OBB and SNCB LILO Transactions110 SILO Test Transactions 145 Interest Deductions 147 Original Issue Discount 149 Transaction Expenses 149 Conclusion NOTE: NO FURTHER DISCOUNTS FOR ALREADY REDUCED SALE ITEMS. Keywords: tax court reports, reports of the united states tax court, u.s. tax court reports, united states tax court reports, united states tax court, u.s. tax court, tax court

Download or read book Reports of the Tax Court of the United States written by United States. Tax Court and published by . This book was released on 1977 with total page 1080 pages. Available in PDF, EPUB and Kindle. Book excerpt: Final issue of each volume includes table of cases reported in the volume.

Download or read book Monthly Catalog United States Public Documents written by and published by . This book was released on with total page 1136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Monthly Catalogue United States Public Documents written by and published by . This book was released on 1934 with total page 1642 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tribal Business Structure Handbook written by Karen J. Atkinson and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive resource on the formation of tribal business entities. Hailed in Indian Country Today as offering "one-stop knowledge on business structuring," the Handbook reviews each type of tribal business entity from the perspective of sovereign immunity and legal liability, corporate formation and governance, federal tax consequences and eligibility for special financing. Covers governmental entities and common forms of business structures.