United States Ninth Circuit
Kadillak v. Comm'r of Internal Revenue, 07-70600
An individual taxpayer's Alternative Minimum Tax (AMT) capital losses are subject to the limitations in I.R.C. sections 172(d) and 1211(b), and therefore are not deductible as an alternative tax net operating loss (ATNOL) under I.R.C. section 56(d)(2)(A)(i).
Appellate Information
- Decided 07/29/2008
- Published 07/29/2008
Judges
Court
- United States Ninth Circuit