Document Type
Article
Publication Date
Summer 2010
Publication Title
NewsQuarterly
Publication Title (Abbreviation)
NewsQuarterly
Volume
29
Issue
4
First Page
13
Last Page
15
Abstract
The title of an article of mine in the Fall 2009 issue of the NewsQuarterly asked “What’s Next in the Section 6501(e) Overstated Basis Controversy?” The Tax Court answered that question on May 6, 2010, in its decision Intermountain Insurance Service of Vail, LLC v. Commissioner, 134 T.C. No. 11. In that decision, the court invalidated two temporary regulations that had been issued on September 24, 2009: sections 301.6229(c)(2)-IT and 301.6501(e)-IT.
Rights
© 2010 Steve R. Johnson
Faculty Biography
http://www.law.fsu.edu/our-faculty/profiles/johnson
Recommended Citation
Steve R. Johnson,
Tax Court Invalidates New Section 6501(e) Regulations, 29
NewsQuarterly
13
(2010),
Available at: https://ir.law.fsu.edu/articles/249
COinS
Comments
First published in ABA Section of Taxation NewsQuarterly.