§546 — Income not placed on annual basis
8 citing cases
Statute Text — 26 U.S.C. §546
Section 443(b) (relating to computation of tax on change of annual accounting period) shall not apply in the computation of the personal holding company tax imposed by section 541.
8 Citing Cases
section 546 (1994); and research on the ability to reach and apply proceeds of fraudulent conveyances. Petitioners attached a Schedule C for petitioner's paper and printing business to their 1988 tax return. On it, petitioners deducted legal and professional expenses of $104,156 and a bad debt loss of $750,000. They reported no income on the Schedu
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Robert Templeton v. Walter O'Cheskey
Zazzali v. United States (In Re DBSI, Inc.)
In Re: James Curtis Palmer, Debtor. James Curtis Palmer v. United States of America, Internal Revenue Service
The Attorney General of Canada v. Reynolds Tobacco Holdings, Inc.
Elbert L. Hatchett and Laurestine Hatchett v. United States