TAX COURT LIMITS IRS USE OF 482 TO REALLOCATE PERSONAL SERVICE INCOME

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JOURNAL OF TAXATION | 1982年 / 56卷 / 02期

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F8 [财政、金融];

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0202 ;

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页码：84 / 86

页数：3

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共 13 条

[1] TAX COURT IN HUBER HOMES HOLDS THAT IRS MAY NOT USE 482 TO CREATE INCOME
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[J]. JOURNAL OF TAXATION, 1971, 34 (04): : 208 - 210
[2] EXAMPLES OF HOW IRS USES SECTION 482 TO REALLOCATE INCOME AND EXPENSE
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[3] SECTION 482, ASSIGNMENT OF INCOME PRINCIPLES AND PERSONAL SERVICE CORPORATIONS
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[4] IRS, TAX COURT WRONG IN MAKING SALE OF SUBLET LEASEHOLD ORDINARY INCOME
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[5] TAX COURT GIVES IN ON CREATION-OF-INCOME ISSUE UNDER 482 - WHAT DECISION MEANS
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[J]. JOURNAL OF TAXATION, 1978, 48 (02): : 66 - 68
[6] TAX-COURT LIMITS USE OF CORPORATION AS A PARTNER
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[7] PERSONAL CORPORATIONS UNDER INCOME TAX ACT - TO USE OR NOT TO USE
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[8] USE OF ESTATE EQUALIZATION CLAUSE SURVIVES ANOTHER IRS ATTACK IN TAX COURT
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[J]. JOURNAL OF TAXATION, 1979, 51 (01): : 43 - 44
[9] SERVICE INCREASES USE OF IMPEDING IRS PROVISION TO PROSECUTE TAX PROFESSIONALS
WEBB, RC
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[J]. JOURNAL OF TAXATION, 1994, 80 (06): : 362 - 366
[10] FIRST TAX COURT TEST OF NEW IRS APPROACH TO AGENCY PERMANENT ESTABLISHMENT - SERVICE LOSES
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[J]. JOURNAL OF TAXATION, 1995, 83 (03): : 169 - 175