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Searching Content indexed under Capital Gains Tax by Andrew Tauber ordered by Published Date Descending.
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Supreme Court Decision Alert - April 25, 2012
The Royal Court in Jersey has recently provided guidance to trustees on their duty to disclose to their successors. The Supreme Court held today in United States v. Home Concrete & Supply, LLC, No. 11-139, that an overstatement of the taxpayer’s basis in a partnership interest, which thereby limits the capital gains tax on a sale of that interest, is not an "om[ission] from gross income" under 26 U.S.C. § 6501(e)(1)(A).
United States
26 Apr 2012
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Supreme Court Docket Report - September 27, 2011
Internal Revenue Service ("IRS") Notice 2000-44 prohibits a form of tax transaction, known as "Son-of-BOSS," that uses a short-sale mechanism to inflate a taxpayer’s basis in a partnership interest shortly before selling the interest.
United States
30 Sep 2011
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