Super-Recognition and the Return-to-Sender Exception: The Federal Income Tax Problems of Liquidating the Family Limited
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Super-Recognition and the Return-to-Sender Exception: The Federal Income Tax Problems of Liquidating the Family Limited
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This document cites
- Federal Cases - 658 F.2d 999 (5th Cir. 1981), 78-2221, Estate of Bright v. United States
- Federal Cases - 452 U.S. 247 (1981), 80-780, Rowan Cos., Inc. v. United States
- Federal Cases - 501 U.S. 129 (1991), 89-7260, Burns v. United States
- Federal Cases - 120 T.C. 358 (T.C. 2003), 7048-00, McCord v. Commissioner of Internal Revenue
- Federal Cases - 79 T.C. 490 (1982), 18977-80, Zoltan v. C.I.R.
