Hawaiian Memories, Inc. Tax Research Memorandum

PRIMARY AUTHORITY

CITATION

Committee Report

House Committee on Ways and Means, H.Rep. No 432, 98th Cong., 2d Sess. (March 5, 1984).

Internal Revenue Code

Sec. 469 (e)(1)(A).

Treasury Regulation – final

Reg. Sec. 1.269-1(a)(3).

Treasury Regulation – proposed

Prop. Reg. Sec. 1.704-3(c).

Treasury Regulation – temporary

Temp. Reg. Sec. 1.441-1T(a)(2).

Revenue Ruling – temporary cite

Rev. Rul. 84-101, 1984-28 I.R.B. 5.

Revenue Ruling – permanent cite

Rev. Rul. 54-56, 1954-2 C.B. 108.

Revenue Procedure – temporary cite

Rev. Proc. 93-15, 1993-3 I.R.B. 12.

Revenue Procedure – Permanent cite

Rev. Proc. 88-12, 1988-1 C.B. 17.

Announcement – Temporary cite

Ann. 2011-77, 2001-30 I.R.B. 83.

Announcement – Permanent cite

Ann. 2001-77, 2001-2 C.B. 83.

Notice – Temporary citation

Notice 2002-64, 2002-41 I.R.B. 690.

Notice – Permanent citation

Notice 2002-64, 2002-2 C.B. 690.

Private Letter Ruling

LTR 8450056 (PLR) or LTR 200343030 (PLR)

U.S. Tax Court- regular decision

J.B. Linderman, 60 T.C. 609 (1973)

U.S. Tax Court – memorandum decision

Thomas E. Lesslie, 36 TCM 495 (1977), T.C. Memo ¶77,111.

Acquiescence

Phillip G. Larson, 66 T.C. 159 (1976), acq. 1979-1 C.B. 1.

U.S. District Court

Arnold v. U.S., 289 F. Supp. 206, 68-2 USTC ¶9590, 22 A.F.T.R.2d 5661 (E.D. N.Y., 1968)

U.S. Court of Federal Claims

Zuchman v. U.S., 524 F.2d 729, 75-2 USTC ¶ 9778, 36 A.F.T.R.2d 75-6193 (Cl. Ct., 1975)

U.S. Court of Appeals

Comm. V. Percy W. Phillips, 275 F. 2d 33, 60-1 USTC ¶9294, 5 A.F.T.R.2d 855 (4th Cir., 1960).

U.S. Supreme Court

Commissioner v. Duberstein, 363 U.S. 278, 80 S. St. 1190, 60-2 USTC ¶9515, 5 A.F.T.R.2d 1626 (1960)