| Autor: |
Wagner, Derek B. |
| Předmět: |
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| Zdroj: |
Federal Circuit Bar Journal; 2011, Vol. 21 Issue 1, p45-67, 23p |
| Abstrakt: |
The article traces the history of the extended statute of limitations from the court case Colony Inc. v. Commissioner to T.D. 9511, emphasizing on the U.S. Court of Appeals for the Federal Circuit's ruling in Salman Ranch Ltd. v. United States. It indicates the need to amend Section 6501 (e) to prevent conflicts in overstatement-of-basis cases including the definition of omits from gross income. It examines the conflicting interpretations by the Court of Federal Claims and Federal Circuit. |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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