Options to Improve Tax Compliance and Reform Tax ExpendituresU.S. Government Printing Office, 2005 - 430 lappuses NOTE: NO FURTHER DISCOUNT FOR THIS PRINT PRODUCT--OVERSTOCK SALE -- Significantly reduced list price while supplies last |
No grāmatas satura
1.–5. rezultāts no 100.
... similar and sometimes are applied interchangeably . For a more detailed discussion of the sham transaction doctrine , see , Joint Committee on Taxation , Study of Present - Law Penalty and Interest Provisions as Required by Section 3801 ...
... similar transactions purport to accomplish similar results in areas outside the 62 See , e.g. , Knetsch v . United States , 364 U.S. 361 ( 1960 ) . 63 See , e.g. , Goldstein v . Commissioner , 364 F.2d 734 ( 2d Cir . 1966 ) ; Sheldon v ...
... similar techniques have been used with rent payments on long - term leases . In many situations , unlike the case with stripped bonds or stripped preferred stock , the future value of the stripped property is uncertain . For this reason ...
... similar provision that can eliminate gain potential . 72 Certain transactions described in the Enron Report , including the Tomas and Condor transactions , would be included in this category . In the Tomas transaction , the taxpayer ...
... See , e.g. , Notice 2002- 65 , 2002-2 C.B. 690. Similar transactions have also been addressed in Rev. Rul . 2004-4 , 2004-6 I.R.B. 414 and Temp . Reg . sec . 1.409 ( p ) – IT . of its basis in the sale and allocated the resulting 26.