A contingent payment installment sale upheld - Why did this transaction pass muster?

被引：0

作者：

Kliefoth, C ^{[1
]}

Goldman, WL ^{[1
]}

机构：

[1] McDermott Will & Emery, Washington Off, Washington, DC USA

来源：

JOURNAL OF TAXATION | 2002年 / 96卷 / 02期

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

After a string of IRS victories in closely watched cases decided by the Tax Court and affirmed on appeal involving similar Merrill Lynch proposals, a district court handed the government a loss. To replicate the result other taxpayers also will have to establish that the transaction was real in all respects-a real partnership, taking real investment risks, and intending to incur real gains and losses.

引用

页码：114 / +

页数：6