Free Memorandum - District Court of Federal Claims - federal

Case 1:05-cv-00231-EJD

Document 160-13

Filed 03/07/2008

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS JZ Buckingham Investments, LLC, as Tax Matters Partner of JBJZ Partners, A South Carolina general partnership, Plaintiff, v. United States of America, Defendant. § § § § § § § § § § §

Case No. 05-231 T Chief Judge Edward Damich

APPENDIX B TO MEMORANDUM IN SUPPORT OF ITS MOTION FOR PARTIAL SUMMARY JUDGMENT AS TO THE VALIDITY OF TREASURY REGULATION § 1.752-6 Exhibit Description B.1. Preamble to Temp. Reg. § 1.752-6T, 68 Fed. Reg. 37414, 37415 (June 24, 2003) B.2. Notice of Proposed Rulemaking, Assumption of Partner Liabilities, 68 Fed. Reg. 37434 (June 24, 2003) B.3. IRS Notice 2000-44, 2000-2 C.B. 255 (August 14, 2000) B.4. Treas. Reg. § 1.752-6 B.5. Treas. Reg. § 1.752-7 B.6. Treas. Reg. § 1.358-7 B.7. Community Renewal Tax Relief Act of 2000, Pub. L. 106-554, § 309(a) B.8. Administrative Procedure Act, 5 U.S.C. § 553 (1966) B.9. 5 U.S.C. § 706(2)(D) B.10. I.R.C. § 704 B.11. I.R.C. § 752 B.12. I.R.C. § 351 B.13. I.R.C. § 354 B.14. I.R.C. § 355 B.15. I.R.C. § 356 B.16. I.R.C. § 357 B.17. I.R.C. § 358 B.18. I.R.C. § 361 B.19. I.R.C. § 7805 B.20. Treasury Decision 9207, I.R.C. § 752 (May 24, 2005) B.21. H.R. Comm. Rep. ¶ 78,051.003, Relief from Retroactive Application of Treasury Department Regulations (Taxpayer Bill of Rights 2, Pub. L. No. 104-168, July 30, 1996) B.22. H.R. 2488, 106th Cong. § 1512 (1999)
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Case 1:05-cv-00231-EJD

Document 160-13

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Exhibit B.23. B.24. B.25. B.26.

Description S. 1792, 106th Cong. § 213 (1999) S. 2354, 106th Cong. § 1 (2000) H.R. 5542, 106th Cong. § 709 (2000) Chief Counsel Notice 2003-020

Pages 135 136­137 138­139 140­147

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