American Federal Tax ReportsPrentice-Hall, 1998 - Taxation |
From inside the book
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Page 97-5112
... argument , section 2040 ( b ) ( 1 ) applies to estates cre- ated before December 31 , 1976 , even though it does not say that it does . This argument is in effect an implied re- peal argument , resting on the theory that the history of ...
... argument , section 2040 ( b ) ( 1 ) applies to estates cre- ated before December 31 , 1976 , even though it does not say that it does . This argument is in effect an implied re- peal argument , resting on the theory that the history of ...
Page 97-5113
... argument is logically flawed . Changing the effective date of a definitional paragraph has no direct effect on the operational paragraph . Instead , the operational paragraph could easily be read to apply to a qualified joint interest ...
... argument is logically flawed . Changing the effective date of a definitional paragraph has no direct effect on the operational paragraph . Instead , the operational paragraph could easily be read to apply to a qualified joint interest ...
Page 97-5398
... argument , which we will address below , both the bankruptcy and district courts ' holdings that any argument based on the actual terms of the Mortgage was foreclosed as untimely strikes us as puzzling to say the least . The bankruptcy ...
... argument , which we will address below , both the bankruptcy and district courts ' holdings that any argument based on the actual terms of the Mortgage was foreclosed as untimely strikes us as puzzling to say the least . The bankruptcy ...
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26 U.S.C. section 80 AFTR 9th Cir action AFTR 2d alleged amended amount appeal applied April argues argument asserted assessment Aversa Bank bankruptcy court Boldface type refers Church of Scientology Cite as 80 claim Code Comm Commissioner Company complaint Corp Corporation Count Debtor Decision for Govt deduction defendant denied Dept determination dismiss Dist district court Docket documents evidence F.Supp Fed Cl fees filed funds Furkin income tax Insurance Internal Revenue Service IRS's issue July June June 24 jurisdiction jury Leasing loan loss March ment Mortgage motion for summary Ohio parties payment plaintiff provides pursuant QTIP record refers to volume refund Ross Group Rule Sept Sharp County statute summary judgment Tate & Lyle tax liability Tax Reporter tax returns taxpayer tion Treas Treasury trial Trust United States Tax