Hahn Allen D
J Health Law. 2007 Spring;40(2):267-89.
In Caracci v. Commissioner, the Internal Revenue Service faced an important test in its application of Excess Benefit Taxes to disqualified persons of a nonprofit corporation that converted to for-profit status. This Article, written by the taxpayers' valuation expert, details the difficulties in the IRS case and demonstrates the reasons for the Fifth Circuit's reversal of the Tax Court's judgment in favor of the IRS. The author concludes with a number of lessons that taxpayers can take from Caracci.
在卡拉奇诉美国国内收入局案中，美国国内收入局在对一家转为营利性地位的非营利公司的不合格人员适用超额收益税时面临一项重要考验。本文由纳税人的估值专家撰写，详细阐述了美国国内收入局案件中的困难，并说明了第五巡回上诉法院推翻税务法院支持美国国内收入局判决的原因。作者最后总结了纳税人可以从卡拉奇案中吸取的一些教训。
