Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 828
Book Description
Acts and Proceedings in Regular Session
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 828
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 828
Book Description
Report by the Governor ... of Pardons, Commutations, Suspensions of Sentence, and Remissions of Fines ...
Author: Iowa. Governor
Publisher:
ISBN:
Category : Pardon
Languages : en
Pages : 88
Book Description
Publisher:
ISBN:
Category : Pardon
Languages : en
Pages : 88
Book Description
Special Bulletin
Author:
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 56
Book Description
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 56
Book Description
Notes and Queries Historical and Genealogical, Chiefly Relating to Interior Pennsylvania
Author: William Henry Egle
Publisher:
ISBN:
Category : Pennsylvania
Languages : en
Pages : 504
Book Description
Publisher:
ISBN:
Category : Pennsylvania
Languages : en
Pages : 504
Book Description
Biographical Dictionary of Central and Eastern Europe in the Twentieth Century
Author: Wojciech Roszkowski
Publisher: Routledge
ISBN: 1317475941
Category : Business & Economics
Languages : en
Pages : 1208
Book Description
Drawing on newly accessible archives as well as memoirs and other sources, this biographical dictionary documents the lives of some two thousand notable figures in twentieth-century Central and Eastern Europe. A unique compendium of information that is not currently available in any other single resource, the dictionary provides concise profiles of the region's most important historical and cultural actors, from Ivo Andric to King Zog. Coverage includes Albania, Belarus, the Czech and Slovak Republics, Hungary, Estonia, Latvia, Lithuania, Poland, Romania and Moldova, Ukraine, and the countries that made up Yugoslavia.
Publisher: Routledge
ISBN: 1317475941
Category : Business & Economics
Languages : en
Pages : 1208
Book Description
Drawing on newly accessible archives as well as memoirs and other sources, this biographical dictionary documents the lives of some two thousand notable figures in twentieth-century Central and Eastern Europe. A unique compendium of information that is not currently available in any other single resource, the dictionary provides concise profiles of the region's most important historical and cultural actors, from Ivo Andric to King Zog. Coverage includes Albania, Belarus, the Czech and Slovak Republics, Hungary, Estonia, Latvia, Lithuania, Poland, Romania and Moldova, Ukraine, and the countries that made up Yugoslavia.
Our Journal
Author:
Publisher:
ISBN:
Category : Brass industry and trade
Languages : en
Pages : 612
Book Description
Publisher:
ISBN:
Category : Brass industry and trade
Languages : en
Pages : 612
Book Description
Reports of United States Tax Court, V. 141, July 1, 2013, to December 31, 2013
Author: Government Publications Office
Publisher: Government Printing Office
ISBN: 9780160926464
Category :
Languages : en
Pages : 608
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
Publisher: Government Printing Office
ISBN: 9780160926464
Category :
Languages : en
Pages : 608
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
Medical News and Abstract
Author:
Publisher:
ISBN:
Category : Medicine
Languages : en
Pages : 886
Book Description
Publisher:
ISBN:
Category : Medicine
Languages : en
Pages : 886
Book Description
The Canada Gazette
Author: Canada
Publisher:
ISBN:
Category : Canada
Languages : en
Pages : 1184
Book Description
Publisher:
ISBN:
Category : Canada
Languages : en
Pages : 1184
Book Description
American Voices of World War I
Author: Martin Marix Evans
Publisher: Routledge
ISBN: 113596985X
Category : History
Languages : en
Pages : 260
Book Description
Using original documents from the U.S. Army Military History Institute (including extracts from letters and diaries of serving soldiers, as well as from official reports and papers), this book recalls the experiences of Americans who fought in the First World War. Individual chapters cover different periods, from Enlistment to Victory, in a chronological fashion. The book also features topics such as weaponry, medical services and entertainment.
Publisher: Routledge
ISBN: 113596985X
Category : History
Languages : en
Pages : 260
Book Description
Using original documents from the U.S. Army Military History Institute (including extracts from letters and diaries of serving soldiers, as well as from official reports and papers), this book recalls the experiences of Americans who fought in the First World War. Individual chapters cover different periods, from Enlistment to Victory, in a chronological fashion. The book also features topics such as weaponry, medical services and entertainment.