§95
9 cases·3 distinguished·6 cited
Statute Text — 26 U.S.C. §95
Statute text not available for this section.
9 Citing Cases
95.240(1) establishes that a transfer is fraudulent with respect to a creditor where: (1) the creditor's claim arose before the transfer; (2) the transferor did not receive "a reasonably equivalent value in exchange for the transfer"; and (3) the transferorwas insolvent at the time ofthe transfer or became insolvent as a result ofthe transfer. Petitioners repeatedly argue that they cannot be found liable as transferees because they acted in good faith. An intent requirement is absent from Or. Re
95.240(1) establishes that a transfer is fraudulent with respect to a creditor where: (1) the creditor's claim arose before the transfer; (2) the transferor did not receive "a reasonably equivalent value in exchange for the transfer"; and (3) the transferorwas insolvent at the time ofthe transfer or became insolvent as a result ofthe transfer. Petitioners repeatedly argue that they cannot be found liable as transferees because they acted in good faith. An intent requirement is absent from Or. Re
95.240(1) establishes that a transfer is fraudulent with respect to a creditor where: (1) the creditor's claim arose before the transfer; (2) the transferor did not receive "a reasonably equivalent value in exchange for the transfer"; and (3) the transferorwas insolvent at the time ofthe transfer or became insolvent as a result ofthe transfer. Petitioners repeatedly argue that they cannot be found liable as transferees because they acted in good faith. An intent requirement is absent from Or. Re
Section 95(c)(1) defines "start-up expenditure" to mean any amount- (A) paid or incurred in connection with-- (i) investigating the creation or acquisition ofan active trade or business, or (ii) creating an active trade or business, or (iii) any activity eng ged in for profit and for the production of income before the da on which the active trade
Section 95(c)(1) defines "start-up expenditure" to mean any amount- (A) paid or incurred in connection with-- (i) investigating the creation or acquisition ofan active trade or business, or (ii) creating an active trade or business, or (iii) any activity eng ged in for profit and for the production of income before the da on which the active trade
1981) (interpreting Florida statute section 95.11(6) to be a statute of limitations, and not an element of a State-created right).