Search for: "May v. IRS" Results 161 - 180 of 2,792
Sorted by Relevance | Sort by Date
RSS Subscribe: 20 results | 100 results
25 Aug 2011, 11:42 pm by Paul Caron
Circuit, applying the “because of” test, ruled that the IRS may not be entitled to a memorandum prepared... [read post]
16 Apr 2012, 12:33 pm
Also, abandoning the house for personal use and then trying to sell it shortly thereafter (and claiming it is now held primarily for investment) is likely not sufficient under 1031 (although holding the property for a while after abandoning it for personal use may work...see Moore v CIR (2007)). [read post]
23 Nov 2015, 12:51 pm by Seyfarth Shaw LLP
” A CCA is prepared by the IRS Office of Chief Counsel for field or service center employees and may not be cited as precedent by any taxpayer. [read post]
1 Mar 2020, 7:47 pm
The Tax Court clearly agrees that the IRS has the burden of production, but there is some support that the IRS may also have the ultimate burden of proof. [read post]
4 Mar 2015, 12:38 pm by Steven D. Schwinn
Schwinn, John Marshall Law School The Supreme Court heard oral arguments today in King v. [read post]
15 Feb 2009, 5:41 pm
  The results are based on a survey the IRS sent to 500 tax-exempt hospitals in May 2006, and builds on analysis of results first released by the IRS in an interim report  in July 2007. [read post]