In Burgess v. Commissioner, supra, the purpose of the second loan was obviously an important factor. However, our subsequent opinions relying on Burgess began to focus mostly on whether the borrower acquired possession or control over ...
Federal Tax Accounting
Federal Tax Accounting
Federal Tax Accounting identifies and discusses the various rules governing the conduct of attorneys, certified public accountants and enrolled agents (EAs) in federal tax practice.
Federal Tax Accounting: 1990 cumulative supplement no. 1