EFTA01130961Set 9
2011-10-2253p26,485w
Treas. Reg. Section 1.1001-2(c), Example (5); Madorin v. Comm 84 T.C. 667 (1985); Rev. Rul. 77-402,
1977-2 C.B. 222.
124
Treas. Reg. Section ... Treas. Reg. Section 1.1001-2(c) Example (5); Madorin v. Comm 'r, 84 T.C. 667 (1985); Rev. Rul. 77-402,
1977-2 C.B. 222.
130 See "Income Tax Effects
https://www.justice.gov/epstein/files/DataSet%209/EFTA01130961.pdf