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Warren Jones Co. v. Commissioner : ウィキペディア英語版 | Warren Jones Co. v. Commissioner
Warren Jones Company v. Commissioner of Internal Revenue (524 F.2d 788, 1975 U.S. App. LEXIS 12684; 75-2 U.S. Tax Cas (CCH) P9732; 36 A.F.T.R.2d (RIA) 5954) was a 1975 decision by the United States Court of Appeals for the Ninth Circuit. ==Holding== The U.S. Court of Appeals for the Ninth Circuit in Warren Jones Co. v. Commissioner of Internal Revenue, 524 F.2d 788 reversed a U.S. Tax Court decision that held that “the fair market value of a real estate contract did not constitute an amount realized by the taxpayer in the taxable year of sale under Internal Revenue Code § 1001(b).”〔Case Outline, LEXSEE 524 F.2d 788〕 The Court of Appeals held “that the real estate had a certain fair market value that was ascertainable and that the taxpayer had to include that fair market value to determine the amount realized under § 1001(b)."〔''Id''.〕
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「Warren Jones Co. v. Commissioner」の詳細全文を読む
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