Gaughf Props., L.P. v. Comm'r

Core Citations

ABROGATES OTHER CASE

• Petaluma Fx Partners, LLC v. C.I.R.

SUMMARIZED OPINION OF in

• Gaughf Properties, L.P. v. Commissioner, IRS

This document cites

• Federal Cases - Walthall v. U.S.
• Federal Cases - Atlantic Veneer Corp. v. C.I.R.
• Federal Cases - Mayo Found. for Med. Educ. & Research v. United States, 09–837.
• Federal Cases - United States v. Woods
• Federal Cases - Petaluma Fx Partners, LLC v. C.I.R.



See all quotations

• Federal Cases - Napoliello v. Comm'r of Internal Revenue
• Federal Cases - Chevron Inc v. Natural Resources Defense Council, Inc American Iron and Steel Institute v. Natural Resources Defense Council, Inc Ruckelshaus v. Natural Resources Defense Council, Inc
• US - Reference Stubs - Courts of review
• 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 return must be consistent with partnership return
• US - Reference Stubs - Manner of electing optional adjustment to basis of partnership property
• 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
• US - Reference Stubs - 26 U.S.C. § 6223 Partners Bound By Actions of Partnership