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Conscience and Propriety in Tax Practice
Current Income Tax Problems in Transferee Liability
Techniques in Proving a Tax Case
56 other sections not shown
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2d Cir 9th Cir accrual accumulated earnings adjusted basis aff'd allowed Amendments amount apply assets Attorney award benefit bonus capital gain cash Circuit Code collateral estoppel Comm'r Commissioner compensation contract cost David Kaye debt decision deduction deferred determined dividend units earnings and profits effect employees excess expenses fact fair market value Federal foreign subsidiary foreign tax credit FSupp funds gross income held Helvering income tax interest Internal Revenue Service investment involved issue Kaye lease liability limited liquidation loss ment method operating option ordinary income P-H TC Memo payment prior problem purchase qualify question real estate reasonable received Regulations result Rev Rul rule Section 337 share shareholders statute statutory stipulation stockholders supra Tax Court taxable income Taxation taxpayer TC Memo Dec termination tion transaction transfer trust USTC WHTC