American Federal Tax Reports, Volume 2; Volume 66Prentice-Hall, 1990 |
From inside the book
Results 1-3 of 74
Page 90-5015
... liability for use in the activity . I.R.C. section 465 ( b ) ( 1 ) , ( 2 ) . The government agrees that the Baldwins borrowed with personal liability $ 120,000 for use in June Partners when the Bald- 1 The relevant statutory provisions ...
... liability for use in the activity . I.R.C. section 465 ( b ) ( 1 ) , ( 2 ) . The government agrees that the Baldwins borrowed with personal liability $ 120,000 for use in June Partners when the Bald- 1 The relevant statutory provisions ...
Page 90-5596
... liabilities where the other entities in the chain of liability had no corresponding recourse liability . The resulting enrichment that Finalco would receive if such liability were en- forced against [ the taxpayers ] thus would be ...
... liabilities where the other entities in the chain of liability had no corresponding recourse liability . The resulting enrichment that Finalco would receive if such liability were en- forced against [ the taxpayers ] thus would be ...
Page 90-5892
... liability . ( a ) Imposition of penalty . Any person - ( 1 ) Who aids or assists in , procures , or advises with respect to , the preparation or presentation of any portion of a re- turn , affidavit , claim , or other document in ...
... liability . ( a ) Imposition of penalty . Any person - ( 1 ) Who aids or assists in , procures , or advises with respect to , the preparation or presentation of any portion of a re- turn , affidavit , claim , or other document in ...
Contents
AFTR2d Parallel Citations Tables 11 | 90-4951 |
Case Table for Volumes 6166 AFTR2d 51 | 90-4961 |
Income Tax Decisions 905001 | 90-5001 |
Copyright | |
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1256 contracts 66 AFTR 9th Cir affirmed AFTR2d alleged alternative minimum tax amended amount appeal apply argues assessment assets Atty Bank bankruptcy cert Circuit Judge Cite as 66 claim collateral estoppel Comm Commissioner Corp corporation counsel creditors debt debtor Decision for Govt deduction defendant deficiency denied determination Dist district court employees evidence F.Supp fact Fifth Amendment filed funds government's health plan Heatherly income tax interest Internal Revenue Code Internal Revenue Service investment issue jurisdiction jury lease levy limited benefit members loss Masat ment motion NAPS notice paid parties partner partnership payment penalty PH Fed plaintiff provides purchase purpose pursuant reasonable received record refund rule S.Ct Section statute statutory summary judgment summons Tax Court tax liability tax lien tax return taxable taxpayer tion transaction Treas trial Trust U.S. Court United violation