D. Neb. 1985) .... 9.08[2][a][i] n11 Paulsen v. Commissioner, 469 U.S. 131, 105 S. Ct. 627, 83 L. Ed. 2d 540 (1985) .... 8.06[5] n50 PCH Associates, In re, 804 F.2d 193 (2d Cir. 1986) .... 1.06[3][.0a] n38 Pearson v. Component Tech.
... of the estate tax in a manner allowing estates of decedents dying in 2010, if they so choose, to elect out of estate taxation and into the modified carryover basis regime of IRC Section 1022.11 Again in 2011, the estate and gift tax ...
3 Collier Bankruptcy Manual, ch. 1107 (Matthew Bender). 5 Collier Bankruptcy Practice Guide, ch. 84 (Matthew Bender). Collier Handbook for Trustees and Debtors in Possession, chs. 20–29 (Matthew Bender). § 1108 Authorization to operate ...
The Collier Pamphlet Edition is an indispensable reference for every bankruptcy lawyer.
The Use of Derivatives in Tax Planning provides insightful and in-depth coverage of timely issues including: tax treatments of notional principal contracts, taxation of credit derivatives, derivative tax planning applications for fixed ...
Featuring adaptable timesaving sample agreement language, PLI's Commercial Ground Leases is your definitive guide to drafting, negotiating, and finalizing equitable, error-free leasing documents that minimize the possibility of legal ...
1997 Collier Pamphlet Edition. Part 2: Bankruptcy Rules : Federal Rules of Bankruptcy Procedure and Official Forms Including Amendments Effective...
109 In re “AGENT ORANGE,” 597 F Supp 740 (EDNY 1984); JA Jones Constr Co v US, 390 F2d 886, 182 Ct Cl 615 (1968); ... aff'd, 95 F. App'x 344 (Fed Cir 2004) (unpublished); CTA Inc v US, 44 Fed Cl 684 (1999) (contractor could not claim ...