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...,395 (1983) ("By educating a substantial number of students [private] schools relieve public schoo... that the plaintiff was an "owner ofreal estate" in New York City who objected to the city'sissuan...
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... Circuit ------ (assuming some unspecified number of other taxpayers also pay thatrate) while levyin... v.Guardianship Estate of Keffeler, 537 U. S. 371, 384 (2003)(reading th...
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Roanoke incentives information online
Roanoke is now offering a link on its Geographic Information System website to information about rehabilitation incentives, tax abatement and facade grants.
....gov and click on "GIS Maps and Real Estate," then on "Search/Query." Enter the tax ID number...
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... a later paragraph,referring to gifts and estates, speak of a taxpayer who"omits . . . items includi... would be the law.So it is no small number of still-authoritative casesthat today's plural...
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Transactions that claim inappropriate tax benefits are a perennial problem. When the IRS claims a transaction is abusive, courts generally examine whether the taxpayer had a business purpose and whether the transaction had economic substance (essentially a prospect of profit before taxes). This two-pronged "economic substance doctrine" developed from a series of Supreme Court cases.
Unfortunately, the economic substance doctrine provides a poor proxy for the real question, which was the focus of the early cases-whether the claimed tax results are consistent with Congress's intent. One important drawback of the shift from a focus on congressional intent to a focus on the taxpayer's intent and the prospect of pre-tax profit is a doctrine that is much easier for taxpayers to manipulate. T...
... the purpose of reducing both income and estate tax liabilities. 173 The corporation's principal ...); Johnson, supra note 3, at 879 ("For a number of years now, I have collected definitions of 'tax...
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... a later paragraph,referring to gifts and estates, speak of a taxpayer who"omits . . . items includi... would be the law.So it is no small number of still-authoritative casesthat today's plural...
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... in such property remains part of the estate of a decedent co-owner. Similarly, the Patent Off... Twelve years later, and with a like number of Justices dissenting, the Court upheld the follo...
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... a later paragraph,referring to gifts and estates, speak of a taxpayer who"omits . . . items includi... would be the law.So it is no small number of still-authoritative casesthat today's plural...
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THE BEGINNING: THE REAL ESTATE CRISIS . To veteran financiers, the recent mortgag.... Figure 1 shows the number and value of the derivative contracts, and the net...
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... a later paragraph,referring to gifts and estates, speak of a taxpayer who"omits . . . items includi... would be the law.So it is no small number of still-authoritative casesthat today's plural...