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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Alderson v. Commissioner ： ウィキペディア英語版 Alderson v. Commissioner ''Alderson v. Commissioner'', 317 F.2d 790 (9th Cir. 1963)〔(【引用サイトリンク】publisher=United States Tax Court )〕 was a tax law case in which the United States Court of Appeals for the Ninth Circuit reversed the ruling of the United States Tax Court that an exchange of properties had not constituted a taxable sale under § 1031(a) of the Internal Revenue Code. == Facts == Petitioners owned a property entitled the “Buena Park” property. Petitioners formed a deal with Alloy Die Casting Company (“Alloy”) by which petitioners were going to sell the Buena Park property. Shortly thereafter, petitioners discovered a different property (“Salinas”) which they wanted to obtain in exchange for Buena Park. Petitioners arranged a deal with Alloy whereby Alloy would purchase Salinas and then exchange it with Salinas. Petitioners would give Alloy any discrepancy in the form of cash. If Alloy could not acquire the property by September 11, 1957, petitioners would sell Buena Park to them and then purchase Salinas. Alloy did purchase Salinas and the properties were exchanged. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Alderson v. Commissioner」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.