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- Q18357063 subject Q15135464.
- Q18357063 subject Q6996306.
- Q18357063 subject Q6996388.
- Q18357063 abstract "United States v. Woods No. 12-562, 571 U.S. 310 (2014) is a United States Supreme Court case. The court addressed whether district courts have jurisdiction regarding provisions of the Internal Revenue Service Code and its implementation. The court held unanimously that a district court has jurisdiction in the application of the Internal Revenues Service Code to a partnership-level proceeding when it is applied to that partnership. The court additionally found that a transaction determined to lack economic substance can still trigger the penalty for overstatement because the overstatement and the action that led to it are inherently tied together.".
- Q18357063 wikiPageExternalLink 2013_12_562.
- Q18357063 wikiPageExternalLink 12-562_k5fl.pdf.
- Q18357063 wikiPageWikiLink Q11201.
- Q18357063 wikiPageWikiLink Q15135464.
- Q18357063 wikiPageWikiLink Q1614849.
- Q18357063 wikiPageWikiLink Q250456.
- Q18357063 wikiPageWikiLink Q6996306.
- Q18357063 wikiPageWikiLink Q6996388.
- Q18357063 wikiPageWikiLink Q7689374.
- Q18357063 wikiPageWikiLink Q973587.
- Q18357063 fullname "United States, Petitioners v. Woods".
- Q18357063 type Case.
- Q18357063 type LegalCase.
- Q18357063 type SupremeCourtOfTheUnitedStatesCase.
- Q18357063 type UnitOfWork.
- Q18357063 type Situation.
- Q18357063 type Thing.
- Q18357063 type Q2334719.
- Q18357063 comment "United States v. Woods No. 12-562, 571 U.S. 310 (2014) is a United States Supreme Court case. The court addressed whether district courts have jurisdiction regarding provisions of the Internal Revenue Service Code and its implementation. The court held unanimously that a district court has jurisdiction in the application of the Internal Revenues Service Code to a partnership-level proceeding when it is applied to that partnership.".
- Q18357063 label "United States v. Woods".
- Q18357063 name "United States, Petitioners v. Woods".