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- W2260918445 abstract "Revenue Ruling 2002-69 holds that a taxpayer cannot deduct under sections 162 or 163 rent and interest paid or incurred in a LILO transaction because such a transaction should be characterized as transferring only a future interest in property to the taxpayer. The ruling's conclusions are based entirely on the case law. It is the author's position that the ruling's legal argument is not fully supported by the aggressively interpreted case law cited in the ruling. Accordingly, he concludes, should the IRS decide to use the legal theory developed in the ruling as a litigation position challenging real life LILO transactions, it will have to strengthen all elements of its legal theory, from collapsing and recharacterizing offsetting transactions to separating the conveyance of the future interest to the parties, to successfully overcome a strong judicial trend against invalidating and recharacterizing transactions as long as there is a non-tax benefit. Arguably, the presence of a pre-tax benefit, even deferred to the future, should be sufficient to uphold the transaction and all its elements valid. At this time, says Timokhov, none of the cases cited by the ruling, nor the ruling itself, has convincingly proved otherwise." @default.
- W2260918445 created "2016-06-24" @default.
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- W2260918445 date "2003-10-22" @default.
- W2260918445 modified "2023-09-25" @default.
- W2260918445 title "Revenue Rulings as 'Official Interpretation of Law': Unanswered Questions About Rev. Rul. 2002-69" @default.
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