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 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 Reports of the Tax Court of the United States written by United States. Tax Court and published by . This book was released on 1990 with total page 1038 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Summary of H R 4717 as Passed by the Senate written by and published by . This book was released on 1982 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bowker s Law Books and Serials in Print written by and published by . This book was released on 1993 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Court Reported Decisions written by United States. Tax Court and published by . This book was released on 1996 with total page 778 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 United States Code written by United States and published by . This book was released on 1982 with total page 1214 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statistical Reference Index written by and published by . This book was released on 1983 with total page 1104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Codification of Presidential Proclamations and Executive Orders written by United States. President and published by . This book was released on with total page 990 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tyler V Commissioner of Internal Revenue written by and published by . This book was released on 1985 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Court Reports written by United States. Superintendent of Documents and published by . This book was released on 1990 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book United States Code Titles 26 27 written by United States and published by . This book was released on 1988 with total page 1288 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Legislative Calendar written by United States. Congress. House. Committee on Government Operations and published by . This book was released on 1983 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book United States Code written by United States and published by . This book was released on 1982 with total page 1288 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 Tax Court Reported and Memorandum Decisions written by United States. Tax Court and published by . This book was released on 1997 with total page 1932 pages. Available in PDF, EPUB and Kindle. Book excerpt: