IRC Section 1031 Tax-Deferred ExchangesInternational Red CrossTax-deferred ExchangesAbilitiesTaxesGainsIntermediariesSellersReplacementUsing Tenancy-in-Common Interests as Replacement PropertyMaples, LarryCaldwell, Charles WWood, Bob G., Jr...
s with lanes of deep water volcanic mountains that rise ab ove th e sea-level are between ' hem 1 worn down b y the atmosphere and the waves, and unless To th e e:tst of the Tortugas, nearer the mainland of otherwise preserved, must inevitably be reduced to the Fli.Jrida, o:ckr...
If the allowance of an application, credit, or refund of a decrease in tax determined under section 6411(b) is otherwise prevented by the operation of any law or rule of law other than section 7122, such application, credit, or refund may be allowed or made if application for a tentative...
" Sanders, cited at footnote 29. The same conclusion was reachedby the Tenth Circuit in Dakil.52 The courts have considered the other facts and circumstancesnamed in the Senate Report : whether the spouse is deserted, divorced or separated.Boyd, Mary JaneBoyd, James Htaxes irc secs and...
Section 678Grantor TrustIncome TaxThis article explores Section 678 of the Internal Revenue Code and how and when a beneficiary is deemed to be the owner of a trust for income tax purposes (calldoi:10.2139/ssrn.3165592Morrow, Edwin PSocial Science Electronic Publishing...
See eg Harold Dubroff & Douglas A Kahn, Federal Taxation of Estates, Gifts, and Trusts(3d ed, Foundation Press: Westbury, NY, 1980)2 3. 3 Robert Lenzer and Philippe Mao, 'TheKinsler, Jeffrey S
IRC Section 409(p) and S Corporation ESOPsBrian D. HectorJason C. Ray
IRCfederal tax lawSummary With the introduction of 搂1041, one of the cruelest sections of federal tax law, a tax on divorce, was replaced with a commonsense approach to the taxation of property distributions in divorce. Section 1041 of the Internal Revenue Code (Code) addresses transfers ...
Private Letter Ruling Issued Addressing the Public Benefit Exception Under IRC Section 118(b) Relating to Contributions in Aid of ConstructionMartha Groves PughPhilip Tingle
In this paper, we discuss the legislative history of Code Section 6103 and its precursors which provide for disclosure of tax returns to shareholders who own more than one percent of the capital stock. We then provide examples of the valuable proprietary information that is included in corporate ...