Transferee liability

The Resource Transferee liability

Label

Transferee liability

Statement of responsibility

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

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."

Additional physical form

Also issued in print

Cataloging source

BNA

Characteristic

updating web site

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

Series statement

U.S. income portfolios

Series volume

628-4th

Context

Context of Transferee liability

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Context

Work of