Petaluma Fx Partners, LLC v. C.I.R.

Core Citations

ABROGATED BY OTHER CASE in

• Highpoint Tower Tech. Inc. v. Comm'r of Internal Revenue, 18-10394
• Gaughf Props., L.P. v. Comm'r

This document cites

• Federal Cases - American Boat Co., LLC v. U.S.
• Federal Cases - ASA Investerings v. Comm'r of Internal Revenue
• Federal Cases - Rjt Investments X v. C.I.R.
• Federal Cases - Petaluma FX Partners, LLC v. Comm'r of Internal Revenue, No. 24717–05.
• Federal Cases - Keener v. U.S.



See all quotations

• Federal Cases - Desmet v. C.I.R.
• Federal Cases - Andantech L.L.C. v. C.I.R., 02-1213.
• US - Reference Stubs - Imposition of accuracy-related penalty on underpayments
• US - Reference Stubs - Additional administrative provisions
• US - Reference Stubs - Basis of distributed property other than money
• US - Reference Stubs - Return of partnership income
• US - Reference Stubs - Partner's distributive share
• US - Reference Stubs - Partners, not partnership, subject to tax
• US - Reference Stubs - 26 U.S.C. § 6226 Alternative to Payment of Imputed Underpayment By Partnership
• US - Reference Stubs - 26 U.S.C. § 6221 Determination At Partnership Level
• 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
• US - Reference Stubs - 26 U.S.C. § 6233 Interest and Penalties