Report of the United States Tax Court, July 1, 2015 to December 31 2015

Report of the United States Tax Court, July 1, 2015 to December 31 2015 PDF Author: Murphy, Sheila A.
Publisher: Government Printing Office
ISBN: 9780160934575
Category : Law
Languages : en
Pages : 382

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Book Description
Report of the United States Tax Court, July 1, 2015 to December 31, 2015, Volume 145

Reports of United States Tax Court, V. 141, July 1, 2013, to December 31, 2013

Reports of United States Tax Court, V. 141, July 1, 2013, to December 31, 2013 PDF Author: Government Publications Office
Publisher: Government Printing Office
ISBN: 9780160926464
Category : Law
Languages : en
Pages : 608

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Book Description
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

Reports of the United States Tax Court

Reports of the United States Tax Court PDF Author: United States. Tax Court
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages :

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Reports of the Tax Court of the United States

Reports of the Tax Court of the United States PDF Author: United States. Tax Court
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages :

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Book Description
Final issue of each volume includes table of cases reported in the volume.

Reports of the United States Tax Court, V. 146, January 1, 2016 to June 30, 2016

Reports of the United States Tax Court, V. 146, January 1, 2016 to June 30, 2016 PDF Author: Sheila A. Murphy
Publisher: Government Printing Office
ISBN: 9780160937538
Category : Law
Languages : en
Pages : 268

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Book Description
Reports of the United States Tax Court Volume 146 January 1, 2016 to June 30, 2016.

South-Western Federal Taxation 2017: Comprehensive

South-Western Federal Taxation 2017: Comprehensive PDF Author: William H. Hoffman
Publisher: Cengage Learning
ISBN: 1337268658
Category : Business & Economics
Languages : en
Pages : 1536

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Book Description
Master complex tax concepts and gain an understanding of today's ever-changing tax legislation with SOUTH-WESTERN FEDERAL TAXATION 2017: COMPREHENSIVE VOLUME, 40E. Renowned for its understandable and time-tested presentation, this comprehensive book remains the most effective solution for helping you thoroughly understand individual taxation, C corporations, taxes on financial statements, and flow-through. You'll find coverage of the latest tax legislation for both individual taxpayers and corporations, as of publication. Proven learning features, such as additional Big Picture examples, memorable tax scenarios, and What If? case variations, clarify concepts. You will find numerous opportunities to sharpen skills in critical-thinking, writing, and online research that are important for career success as a tax practitioner. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

South-Western Federal Taxation 2017: Individual Income Taxes

South-Western Federal Taxation 2017: Individual Income Taxes PDF Author: William H. Hoffman
Publisher: Cengage Learning
ISBN: 1337430927
Category : Business & Economics
Languages : en
Pages : 1136

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Book Description
Readers gain a strong understanding of income tax concepts for the individual and today's ever-changing tax legislation with the respected SOUTH-WESTERN FEDERAL TAXATION 2017: INDIVIDUAL INCOME TAXES, 40E. Renowned for its understandable, time-tested presentation, this book remains the most effective solution for helping readers thoroughly grasp individual taxation concepts. This edition reflects the latest tax legislation for individual taxpayers at the time of publication. The authors build on the book's proven learning features with clear examples, summaries and meaningful tax scenarios that help clarify concepts and sharpen readers' critical-thinking, writing, and research skills. The book's framework clearly demonstrates how topics relate to one another and to the 1040 form. Trust SOUTH-WESTERN FEDERAL TAXATION 2017: INDIVIDUAL INCOME TAXES for the most thorough coverage of individual income taxation that is available today. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Monthly Catalogue, United States Public Documents

Monthly Catalogue, United States Public Documents PDF Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages :

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Lone Star Politics

Lone Star Politics PDF Author: Ken Collier
Publisher: CQ Press
ISBN: 1506373631
Category : Political Science
Languages : en
Pages : 592

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Book Description
In Texas, myth often clashes with the reality of everyday governance. The Nacogdoches author team (Ken Collier, Steven Galatas, & Julie Harrelson-Stephens) of Lone Star Politics explores the state’s rich political tradition and explains who gets what, and how by setting Texas in context with other states’ constitutions, policymaking, electoral practices, and institutions. Critical thinking questions and unvarnished “Winners and Losers” discussions guide students toward understanding Texas government. This Fifth Edition expands its coverage of civil rights in the state, and includes the contemporary issues that highlight the push and pull between federal, state, and local governments.

Tax Administration Good Government Act

Tax Administration Good Government Act PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 131

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