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The board maintained that the condominium statute entitles it to recover the common charges due it from the proceeds of the foreclosure sale and that if there was any deficiency from the sale, then the grantee of the unit would have to pay those past due common charges.
9836027 (June 9, 1998) focuses on the amount of the proceeds to be distributed in a section 302(e)(2) (termination/retention) partial liquidation.
The owner had a $27 million loan coming due on the properties and was only able to achieve traditional first mortgage financing proceeds of $24 million at an interest rate of 6.
C will be treated as having acquired A's IRA proceeds from A, not from D.
support efforts of the United States to persuade foreign banks to take steps that facilitate the forfeiture of account proceeds in the United States;
For officers to establish that an asset represents the proceeds of a criminal offense, they should initiate two investigative steps simultaneously.
In PLR 9028046, the taxpayer was permitted to exclude proceeds received after the close of the replacement period because the replacement property acquired during the period cost more than the sum of all the proceeds received.
Upon his death, the proceeds from Street's policies were paid to his estate.
The collateral did not produce sufficient interest and principal proceeds to pay the coupon on the class A-2 notes on the Aug.
Tax practitioners may incorrectly assume that if sales proceeds are to be received in tax years after the year of sale, the sale is reported on the installment method and not currently taxed.
In Rubinitz, the Tax Court held that when a borrower receives loan proceeds of less than the amount he or she must repay, the difference does not constitute a payment of interest.
6045-5 was issued on May 21, 1999, addressing the controversial reporting requirements for gross proceeds paid to attorneys in connection with legal services.

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