Bakersfield Energy Partners, Lp v. C.I.R.

Core Citations

DISTINGUISHES

• Colony v. Commissioner of Internal Revenue

REVERSES OTHER CASE

• Colony, Inc. v. Commissioner of Internal Revenue, 13008.

This document cites

• Federal Cases - Partners v. Comm'r of Internal Revenue
• Federal Cases - Eagan v. U.S.
• Federal Cases - Reis v. Commissioner of Internal Revenue
• Federal Cases - Bonner Mall Partnership, In re
• Federal Cases - Uptegrove Lumber Co. v. Commissioner of Internal Rev.



See all quotations

• Federal Cases - National Cable & Telecommunications Assn. v. Brand X Internet Services
• Federal Cases - Connelly v. Commissioner
• Federal Cases - Lilly v. Comm'r of Internal Revenue
• Federal Cases - Benson v. C.I.R.
• Federal Cases - Colony v. Commissioner of Internal Revenue
• Federal Cases - U.S. v. O'Brien
• Federal Cases - Slaff v. Commissioner of Internal Revenue
• Federal Cases - Swallows Holding, Ltd. v. C.I.R.
• Federal Cases - Castaneda v. U.S.
• Federal Cases - Insulglass Corp. v. Comm'r of Internal Revenue, Docket No. 19733-83.
• Federal Cases - Colony, Inc. v. Commissioner of Internal Revenue, 13008.
• US - Reference Stubs - Gross income defined
• US - Reference Stubs - Courts of review
• US - Reference Stubs - Period of limitations for making assessments
• US - Reference Stubs - Determination of amount of and recognition of gain or loss
• US - Reference Stubs - Special rules where section 754 election or substantial built-in loss
• US - Reference Stubs - Recovery of tax benefit items
• US - Reference Stubs - Credit for the elderly and the permanently and totally disabled
• US - Reference Stubs - Partner's distributive share
• US - Reference Stubs - Continuation of partnership
• US - Reference Stubs - Manner of electing optional adjustment to basis of partnership property
• US - Reference Stubs - Suspension of running of period of limitation
• US - Reference Stubs - Certain taxes
• US - Reference Stubs - Limitations on assessment and collection
• US - Reference Stubs - Basis of property-cost
• US - Reference Stubs - 26 U.S.C. § 6226 Alternative to Payment of Imputed Underpayment By Partnership
• US - Reference Stubs - 26 U.S.C. § 6223 Partners Bound By Actions of Partnership