Hudspeth v Commissioner of Internal Revenue
|
914 F2d 1207; 66 AFTR2d 90-5582
|
United States Court of Appeals, Ninth Circuit
|
United States
|
13 Sep 1990
|
WorldLII
|
|
8
|
Cir 1990); James S Eustice, Subchapter S Corporations and Partnerships: A Search for the Pass Through Paradigm (Some Preliminary Proposals)
|
39 Tax Law Review 345
|
Tax Law Review
|
United States
|
circa 1990
|
HeinOnline / Westlaw
|
|
1
|
Ranier v United States
|
871 F2d 607; 63 AFTR2d 89-1108
|
United States Court of Appeals, Sixth Circuit
|
United States
|
7 Apr 1989
|
WorldLII
|
|
1
|
United States v Ron Pair Enterprises, Inc
|
489 US 235; [1989] Brock 843; 103 L Ed 2d 290; 109 SCt 1026; 245 Kelly 479
|
United States Supreme Court
|
United States
|
22 Feb 1989
|
WorldLII
|
|
530
|
TW Elec Serv , Inc v Pacific Elec Contractors Ass'n
|
809 F2d 626; 106 Lab Cas 12,374; 55 USLW 2478
|
United States Court of Appeals, Ninth Circuit
|
United States
|
5 Feb 1987
|
WorldLII
|
|
271
|
(1954) 26 USC 1976
|
(1954) 26 USC 1976
|
United States Code
|
United States
|
circa 1976
|
LII (Cornell)
|
|
1
|
Charbonnet v United States
|
455 F2d 1195
|
United States Court of Appeals, Fifth Circuit
|
United States
|
15 Mar 1972
|
WorldLII
|
|
6
|
Caminetti v United States
|
242 US 470; 220 F 545; 61 L Ed 442; 37 SCt 192
|
United States Supreme Court
|
United States
|
15 Jan 1917
|
WorldLII
|
|
485
|
50 Tax Cas 909
|
50 Tax Cas 909
|
|
United Kingdom
|
circa 1987
|
|
|
1
|
Subchapter S Any More Attractive?
|
46 Louisiana Law Review 87
|
Louisiana Law Review
|
United States
|
|
HeinOnline / LexisNexis
|
|
1
|
28 USC 1346
|
28 USC 1346
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
1354
|
See
|
28 USC 1291; 578 FSupp 1441
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
9672
|
26 USC 381
|
26 USC 381
|
United States Code
|
United States
|
|
LII (Cornell)
|
|
4
|
8 Sec 48
|
8 SEC 48
|
|
United States
|
|
|
|
6
|
8 Sec 47
|
8 SEC 47
|
|
United States
|
|
|
|
2
|
6 Sec 41b275-77
|
6 SEC 41B275-77
|
|
United States
|
|
|
|
1
|
6 Sec 41b209
|
6 SEC 41B209
|
|
United States
|
|
|
|
1
|