Global Project Finance > Tax Equity Telegraph > Tax Court Levels Taxpayer’s Weak Theories in Rent Accrual Case
13 Oct '15

Tax Court Levels Taxpayer’s Weak Theories in Rent Accrual Case

In this article that was ‎published in Tax Notes, David Burton analyzes a recent tax court case in which the court considered a taxpayer’s unsuccessful arguments to invoke Section 467 of the Internal Revenue Code in order to defer tax on a payment it received in conjunction with leasing real estate. The article is available here.