DTDV, LLC v. Comm'r

Core Citations

REVERSES OTHER CASE

• Compaq Computer Corp. v. Comm'r of Internal Revenue, 24238–96.

This document cites

• Federal Cases - Bell v. Comm'r of Internal Revenue (In re Estate of Bell)
• Federal Cases - Jones v. U.S.
• Federal Cases - Gregory v. Helvering
• Federal Cases - Alpha I, L.P. v. United States
• Federal Cases - Highwood Partners v. Comm'r of Internal Revenue



See all quotations

• Federal Cases - Compaq Computer Corp. v. Commissioner of Internal Revenue
• Federal Cases - Compaq Computer Corp. v. Comm'r of Internal Revenue, 24238–96.
• Federal Cases - Lloyd v. Commissioner of Internal Revenue
• Federal Cases - Harlan v. Comm'r of Internal Revenue
• Federal Cases - IES Industries v. United States
• Federal Cases - Coltec Industries, Inc. v. U.S.
• Federal Cases - Weiner v. U.S., 03-20174.
• US - Reference Stubs - Imposition of accuracy-related penalty on underpayments
• US - Reference Stubs - Period of limitations for making assessments
• US - Reference Stubs - Special rules where section 754 election or substantial built-in loss
• US - Reference Stubs - Partner's distributive share
• US - Reference Stubs - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
• US - Reference Stubs - Basis of property contributed to partnership
• US - Reference Stubs - Manner of electing optional adjustment to basis of partnership property
• US - Reference Stubs - Limitations on assessment and collection
• US - Reference Stubs - Basis of contributing partner's interest
• US - Reference Stubs - Determination of basis of partner's interest
• US - Reference Stubs - 26 U.S.C. § 6226 Alternative to Payment of Imputed Underpayment By Partnership
• US - Reference Stubs - 26 U.S.C. § 6231 Notice of Proceedings and Adjustment