IRS, TAX COURT WRONG IN MAKING SALE OF SUBLET LEASEHOLD ORDINARY INCOME

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作者：

RUBIN, R

机构：

来源：

JOURNAL OF TAXATION | 1959年 / 10卷 / 06期

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中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

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页码：334 / 337

页数：4

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[1] SALE OF SUBLET LEASEHOLD IS CAPITAL GAIN - TAX COURT REVERSED
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[J]. JOURNAL OF TAXATION, 1960, 13 (05): : 267 - 268
[2] TAX COURT LIMITS IRS USE OF 482 TO REALLOCATE PERSONAL SERVICE INCOME
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[J]. JOURNAL OF TAXATION, 1982, 56 (02): : 84 - 86
[3] TAXATION - FEDERAL INCOME TAX - GIFT OF PROPERTY HELD FOR SALE IN ORDINARY COURSE OF BUSINESS AS REALIZATION OF INCOME
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[J]. MINNESOTA LAW REVIEW, 1952, 37 (01) : 74 - 77
[4] EXCHANGE OF STOCK-OPTIONS RESULTS IN ORDINARY INCOME SAYS TAX COURT
不详
[J]. JOURNAL OF TAXATION, 1976, 44 (05): : 312 - 313
[5] TAX COURT IN HUBER HOMES HOLDS THAT IRS MAY NOT USE 482 TO CREATE INCOME
LEWIS, JW
[J]. JOURNAL OF TAXATION, 1971, 34 (04): : 208 - 210