The Resource Transferee liability, Ellen S. Brody and Vivek Chandrasekhar, Roberts & Holland LLP, Washington, D.C

Transferee liability, Ellen S. Brody and Vivek Chandrasekhar, Roberts & Holland LLP, Washington, D.C

Label
Transferee liability
Title
Transferee liability
Statement of responsibility
Ellen S. Brody and Vivek Chandrasekhar, Roberts & Holland LLP, Washington, D.C
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... analyzes the rules of [section] 6901 and related judicial interpretations. Beginning with a general discussion of transferee liability and its development from the so-called trust fund doctrine, the Portfolio distinguishes between transferee liability in equity and liability at law. The liability of a transferee at law or equity for the tax of the transferor is governed by state law and in some cases by federal statutes. The liability of the transferor is determined under the Internal Revenue Code. Section 6901 does not create a separate liability for the transferee; instead, it provides a regime to facilitate collection by the IRS from a third party of the tax due from the transferor and to permit the third party/transferee to contest the IRS determination in the U.S. Tax Court. The Portfolio also discusses the liability of a fiduciary under 31 U.S.C. [section] 3713(b) and the application of [section] 6901 to this type of liability."
Member of
Additional physical form
Also issued in print
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Brody, Ellen S
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 628-4th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Chandrasekhar, Vivek
  • Peyser, Theodore D.
  • Tax Management Inc
Series statement
U.S. income portfolios
Series volume
628-4th
http://library.link/vocab/subjectName
Inheritance and transfer tax
Label
Transferee liability, Ellen S. Brody and Vivek Chandrasekhar, Roberts & Holland LLP, Washington, D.C
Instantiates
Publication
Note
"A revision of an earlier version by our colleague Theodore D. Peyser (deceased), Roberts & Holland LLP, Washington, D.C."
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed Analysis -- I. Introduction - Secondary and Derivative Liability for Taxes -- II. Transferee Liability in General -- III. Transferee Liability in Equity -- IV. Transferee Liability at Law -- V. Classes of Transferees -- VI. The Extent of Transferee Liability -- VII. Defenses Against Transferee Liability -- VIII. Procedures for Enforcing Transferee Liability -- IX. Effect of a Discharge in Bankruptcy -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60396393
System details
Mode of access: World Wide Web
Label
Transferee liability, Ellen S. Brody and Vivek Chandrasekhar, Roberts & Holland LLP, Washington, D.C
Publication
Note
"A revision of an earlier version by our colleague Theodore D. Peyser (deceased), Roberts & Holland LLP, Washington, D.C."
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed Analysis -- I. Introduction - Secondary and Derivative Liability for Taxes -- II. Transferee Liability in General -- III. Transferee Liability in Equity -- IV. Transferee Liability at Law -- V. Classes of Transferees -- VI. The Extent of Transferee Liability -- VII. Defenses Against Transferee Liability -- VIII. Procedures for Enforcing Transferee Liability -- IX. Effect of a Discharge in Bankruptcy -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60396393
System details
Mode of access: World Wide Web

Library Locations

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