Compaq Redux: Implicit Taxes and the Question of Pre-Tax Profit. Compaq Redux: Implicit Taxes and the Question of Pre-Tax Profit.

Compaq Redux: Implicit Taxes and the Question of Pre-Tax Profit‪.‬

Virginia Tax Review 2007, Spring, 26, 4

Virginia Tax Review
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Publisher Description

I. INTRODUCTION Until recently, (1) more ink was probably spilled over the cross-border, dividend-stripping transactions in Compaq v. Commissioner (2) and IES Industries v. Commissioner (3) than over any other tax shelter litigation. (4) In both cases, the appellate courts reversed the trial courts' decisions in favor of the government, thereby granting the taxpayers the tax benefits they sought.

GENRE
Business & Personal Finance
RELEASED
2007
22 March
LANGUAGE
EN
English
LENGTH
64
Pages
PUBLISHER
Virginia Tax Review
PROVIDER INFO
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
328.3
KB

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