1 result for “Ford Motor Company”
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Court case · U.S. Tax Court · April 28, 1997 · in the opinion
Norwest Corp. v. Commissioner (1997)
…of the asset on the purchase date. All remaining consideration, or residual consideration, must be allocated to class IV assets. See, e.g., East Ford, Inc. v. Commissioner, T.C. Memo. 1994-261. Petitioner did not…