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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 Gitlitz v. Commissioner ： ウィキペディア英語版 Gitlitz v. Commissioner ''Gitlitz v. Commissioner'', (531 U.S. 206 ) (2001), was a United States Supreme Court case decided in 2001. The case concerned a technical question of tax law dealing with the tax attributes of an S corporation. ==Background== In 1991, P. D. W. & A., Inc., an insolvent corporation taxed under Subchapter S, excluded its entire discharge of indebtedness amount from its gross income.〔(531 U.S. 206 ) at 209〕 David Gitlitz and other shareholders were assessed tax deficiencies because they used the untaxed discharge of indebtedness to increase their basis in S corporation stock and to deduct suspended losses. Eventually, the Tax Court held that Gitlitz could not use the S corporation's untaxed discharge of indebtedness to increase their basis in corporate stock.〔(531 U.S. 206 ) at 211〕 In affirming, the Court of Appeals held that the discharge of indebtedness amount first had to be used to reduce certain tax attributes of the S corporation and that only the leftover amount could be used to increase their basis.〔(531 U.S. 206 ) at 211-212〕 Gitlitz appealed and the U.S. Supreme Court decided to hear the case. 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「Gitlitz 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.