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Taxation & Estate Planning

: TaxProf Blog

Fed. Cir. Rejects Application of 6-Year SOL to Overstatement of Basis in Tax Shelter

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The Government suffered a major tax shelter setback yesterday when a divided (2-1) Federal Circuit reversed the Court of Federal Claims and held that the extended six-year statute of limitations for issuing a final partnership administrative adjustment under § 6501(e)(1)(A) did not apply to the omission of more than 25%...

Full post as published by TaxProf Blog on July 31, 2009 (boomark / email).

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