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 1950 with total page 1144 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 1942 with total page 1264 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 1955 with total page 1408 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 Reports of Tax Court of the United States written by Mary T. Pittman and published by . This book was released on 1990-04 with total page 1440 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reports of the United States Board of Tax Appeals written by United States. Board of Tax Appeals and published by . This book was released on 1928 with total page 1546 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 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reports of the U S Tax Court written by John T. Fee and published by . This book was released on 2002-01 with total page 516 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 Government Printing Office. This book was released on 1942 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 1943 with total page 1396 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Litigating a Case in Tax Court written by Sean M. Akins and published by American Bar Association Tax Section. This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed to cover every aspect of a United States Tax Court case from start to finish, Litigating a Case in Tax Court provides detailed guidance and tips on the Tax Court process in an easy-to-read and easy-to-use paper format with an online portal for accessing many sample documents that practitioners can use.

Download or read book Tax Court Reporter Current memo decisions written by Commerce Clearing House and published by . This book was released on 1947 with total page 1526 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reports of the United States Tax Court Volume 139 July 1 2012 to December 31 2012 written by Sheila A. Murphy and published by Government Printing Office. This book was released on 2014-05-28 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: Each volume in this series contains the case abstracts and opinions proffered by the court within a given time period. Cases in each volume are listed in the prefatory table.

Download or read book Reports of the United States Tax Court Volume 128 January 1 2007 to June 30 2007 written by Tax Court (U.S.) and published by Government Printing Office. This book was released on with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book American Federal Tax Reports written by and published by . This book was released on 1965 with total page 1670 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ser. 2 contains unabridged federal and state court decisions arising under the Federal tax laws and previously reported in Prentice-Hall federal taxes.

Download or read book Reports of the U S Tax Court written by U. S. Tax Court Staff and published by Tax Court. This book was released on 2001-05 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: John T. Fee, Reporter of Decisions. Cited as 115 T.C. Spine title reads: United States Tax Court Reports, 115, July 1, 2000 to December 31, 2000.

Download or read book Reports of the United States Tax Court written by Government Printing Office and published by . This book was released on 2021-10-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 152 of the United States Tax Court Reports containing case abstracts and opinions of the court regarding cases. Cases in each volume are listed in the prefatory table.