American Federal Tax ReportsPrentice-Hall, 2004 |
From inside the book
Results 1-3 of 81
Page 2003-5302
... transactions did not indicate the cre- ation of indebtedness to taxpayer . With respect to the November 16 , 1995 transaction , the Tax Court found that no credible evidence existed to demonstrate that the $ 60,000 Ram received from ...
... transactions did not indicate the cre- ation of indebtedness to taxpayer . With respect to the November 16 , 1995 transaction , the Tax Court found that no credible evidence existed to demonstrate that the $ 60,000 Ram received from ...
Page 2003-5521
... transaction applies in this case . If the step transaction does apply , the Court must alter its analysis accordingly . Indeed , the step transaction doctrine is not merely a method preventing tax avoidance , but can also be used for a ...
... transaction applies in this case . If the step transaction does apply , the Court must alter its analysis accordingly . Indeed , the step transaction doctrine is not merely a method preventing tax avoidance , but can also be used for a ...
Page 2003-6667
... transaction , that in light of ยง2035 ( c ) ( 1993 ) , it was a better actuarial bet for Betty , rather than Willet ... transaction " doc- trine , the district court determined that the transactions leading up to Betty's satisfaction of ...
... transaction , that in light of ยง2035 ( c ) ( 1993 ) , it was a better actuarial bet for Betty , rather than Willet ... transaction " doc- trine , the district court determined that the transactions leading up to Betty's satisfaction of ...
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5th Cir 92 AFTR action AFTR 2d agreement alleged Amendment amount appeal argues argument asserts assessment attorney Bktcy Ct Circuit Cite as 92 claim Code Comm'r Commissioner complaint Corp corporation Court found creditors debtor decision deduction defendant defendant's denied determination Docket documents Eastern Dist entitled ern Dist evidence fact Farkas Fed Appx federal tax filed findings funds Govt granted hearing income tax interest Internal Revenue Code Internal Revenue Service IRS's issue June jurisdiction Kanter Lisle ment Middle Dist motion for summary Northern Dist partnership party payment penalty person petition plaintiffs pro se provides pursuant received records request Rule sovereign immunity statute STJ's summary judgment Supp Tax Court tax liability tax lien Tax Reporter tax returns taxable taxpayer Texas Tilley tion transaction trial trust U.S. District Court UNITED STATES DISTRICT United States Tax