Download or read book United States Tax Court Reports written by Claitor's Publishing Division and published by Claitor's Law Books and Publishing Division. This book was released on 2007-10-01 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reports of the United States Tax Court July 1 2004 to December 31 2004 written by John T. Fee and published by Tax Court. This book was released on 2005-05 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: John T. Fee, Reporter of Decisions. Cited as 123 T.C. Spine title reads: United States Tax Court Reports, 123, July 1, 2004 to December 31, 2004.
Download or read book Reports of the United States Tax Court written by John T. Fee and published by Tax Court. This book was released on 2004-12-01 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: John T. Fee, Reporter of Decisions. Cited as 123 T.C. Spine title reads: United States Tax Court Reports, 123, July 1, 2004 to December 31, 2004.
Download or read book Reports of the United States Tax Court Volume 125 July 1 2005 to December 31 2005 written by John T. Fee and published by Tax Court. This book was released on 2006-05 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: John T. Fee, Reporter of Decisions. Cited as 123 T.C. Spine title reads: United States Tax Court Reports, 123, July 1, 2004 to December 31, 2004.
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 1973 with total page 1192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kept up to date by a monthly publication called: United States. Tax Court. Reports.
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 July 1 2017 to December 31 2017 written by U S Government Printing Office and published by . This book was released on 2020-04-29 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Reports of the United States Tax Court Volume 148 January 1, 2017 to June 30, 2017
Download or read book Reports of the United States Tax Court written by ANONIMO and published by U.S. Government Printing Office. This book was released on 1998-07-01 with total page 777 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reports of the United States Tax Court written by and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reports of the United States Tax Court written by BERNAN ASSOC and published by United States Government Printing. This book was released on 1993-08-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reports of the United States Tax Court written by and published by . This book was released on 1986 with total page 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 2010 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kept up to date by a monthly publication called: United States. Tax Court. Reports.
Download or read book Reports of the United States Tax Court Volume 123 written by and published by Government Printing Office. This book was released on with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: John T. Fee, Reporter of Decisions. Cited as 123 T.C. Spine title reads: United States Tax Court Reports, 123, July 1, 2004 to December 31, 2004.
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 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 137 July 1 2011 to December 31 2011 written by Sheila A. Murphy and published by Government Printing Office. This book was released on 2012-10-25 with total page 268 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 131 July 1 2008 to December 31 2008 written by Sheila A. Murphy and published by Government Printing Office. This book was released on 2010-07 with total page 324 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.
