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 2006 with total page 388 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 1985 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 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 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 Monthly Catalog of United States Government Publications written by and published by . This book was released on with total page 974 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bowker s Law Books and Serials in Print 1993 written by Bowker Editorial Staff and published by . This book was released on 1993-02 with total page 1262 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The United States Government Manual written by United States. Office of the Federal Register and published by . This book was released on 1988 with total page 916 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The United States Government Manual written by and published by . This book was released on 1988 with total page 916 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 1408 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 GAO Documents written by United States. General Accounting Office and published by . This book was released on 1985 with total page 1040 pages. Available in PDF, EPUB and Kindle. Book excerpt: Catalog of reports, decisions and opinions, testimonies and speeches.
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 Statistical Reference Index written by and published by . This book was released on 1980 with total page 720 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 1995 with total page 1576 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Monthly Statement of the Public Debt of the United States written by United States. Department of the Treasury. Bureau of Accounts and published by . This book was released on 1983 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Legislative Calendar written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1983 with total page 432 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 1985 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:
