American Federal Tax Reports, Volume 2; Volume 68Prentice-Hall, 1991 - Taxation |
From inside the book
Results 1-3 of 90
Page 91-5160
... partnership's abandon- ment of real estate the title to which was held by such partnership . That the tax court in the instant case looked to the acts of the Partnership to determine if it had abandoned the Land rather than looking to ...
... partnership's abandon- ment of real estate the title to which was held by such partnership . That the tax court in the instant case looked to the acts of the Partnership to determine if it had abandoned the Land rather than looking to ...
Page 91-5206
... partnership is an aggregate of its members : for example , the definition of partnership as an " association of two or more persons " to carry on as co - owners a business for profit , id . ch . 108A , ยง6 , that dissolves when any ...
... partnership is an aggregate of its members : for example , the definition of partnership as an " association of two or more persons " to carry on as co - owners a business for profit , id . ch . 108A , ยง6 , that dissolves when any ...
Page 91-5310
... partnership return for a partnership taxabic year ... the period for assessing any tax ... attributable to any partnership item ( or affected item ) for such taxable year shall not expire with respect to such partner before the date ...
... partnership return for a partnership taxabic year ... the period for assessing any tax ... attributable to any partnership item ( or affected item ) for such taxable year shall not expire with respect to such partner before the date ...
Contents
AFTR2d Parallel Citations Tables 11 | 91-4945 |
Case Table for Volumes 6168 AFTR2d 51 | 91-4955 |
Income Tax Decisions 915001 | 91-5207 |
Copyright | |
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2d Cir 68 AFTR 9th Cir affirmed AFTR2d alleged amended amount appeal apply Appointments Clause argues argument assessment assets Atty Bank Bankr bankruptcy Benson Bussey cert Circuit Judge Cite as 68 Cl.Ct claim Comm Commissioner Congress conviction Corp corporation counts Debtors deductions defendant defendant's denied determination Dist district court economic substance evidence Exec F.Supp fact failed federal fees filed funds government's Helmsley income tax indictment instruction interest Internal Revenue Code Internal Revenue Service issue jurisdiction jury lease loss ment motion notice of deficiency paid parties partner partnership payments penalty plaintiffs profit purpose pursuant reasonable refund remand Revco Rexnord rule S.Ct sham special trial judge statute subrogation substantial summary judgment Tax Court tax evasion tax liability taxable taxpayer testimony tion transaction U.S. Court U.S. dollar United violation willfully