Download or read book Reports of the United States Tax Court V 101 July 1 1993 to December 31 1993 written by and published by Government Printing Office. This book was released on with total page 642 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 1994-11 with total page 750 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Monthly Catalog of United States Government Publications written by and published by . This book was released on with total page 1032 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 1945 with total page 1336 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reports of United States Tax Court V 100 January 1 1993 to June 30 1993 written by BERNAN ASSOC and published by Tax Court. This book was released on 1994-03-01 with total page 694 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 1942-10 with total page 1264 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 the Tax Court of the United States written by United States. Tax Court and published by . This book was released on 1960 with total page 1328 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 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 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 127 July 1 2006 to December 31 2006 written by Tax Court (U.S.) and published by Government Printing Office. This book was released on with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: John T. Fee, Reporter of Decisions. Cited as 118 T.C. Spine title reads: United States Tax Court Reports, 118, January 1, 2002, to June 30, 2002.
Download or read book Reports of the United States Tax Court July 1 1988 december 31 1988 written by and published by . This book was released on 1989 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reports of the United States Tax Court Volume 126 January 1 2006 to June 30 2006 written by and published by Government Printing Office. This book was released on with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: Within each case, a briefing of the original petition with the Docket Number and date of file is stated followed by Opinion, Background, Tax Court Petition, Respondent's Motion, Petitioner's Motion, Amended Petition (if applicable), Discussion includes statuary language and former petitioners' cases, if applicable, and allegations, motions, followed by conclusion. For a list of cases found in this volume, please refer to the Table of Contents that has a listing of Cases
Download or read book Report of the United States Tax Court July 1 2015 to December 31 2015 written by Murphy, Sheila A. and published by Government Printing Office. This book was released on 2017-03-15 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report of the United States Tax Court, July 1, 2015 to December 31, 2015, Volume 145
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 2000 with total page 690 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 2000 with total page 934 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 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 United States. Tax Court and published by . This book was released on 1971* with total page 1176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
