Heller v. Franchise Tax Bd.

This document cites

• California - Tenneco West, Inc. v. Franchise Tax Bd.
• Federal Cases - Beard v. U.S.
• Federal Cases - Huxford v. United States, 31077.
• Federal Cases - Fehlhaber v. C.I.R.
• Federal Cases - Byrne v. CIR



See all quotations

• US - Reference Stubs - Distributions
• US - Reference Stubs - Adjustments to basis of stock of shareholders, etc.
• US - Reference Stubs - Effect of election on corporation
• US - Reference Stubs - Motion for summary judgment
• US - Reference Stubs - Taxes imposed on "S" corporations
• US - Reference Stubs - Effect of election on corporation
• US - Reference Stubs - Return of S corporation
• US - Reference Stubs - Applicability of IRC relating to treatment of 'S' corporations and shareholders
• US - Reference Stubs - Tax for privilege of exercising corporate franchises within state
• US - Reference Stubs - "Gross income" defined
• US - Reference Stubs - Pass-thru of items to shareholders