Reports of the United States Tax Court, Հատոր 84United States Tax Court, 1985 |
Այլ խմբագրություններ - View all
Reports of the United States Tax Court, Հատոր 116 United States. Tax Court Ամբողջությամբ դիտվող - 2001 |
Reports of the United States Tax Court, Հատոր 122 United States. Tax Court Ամբողջությամբ դիտվող - 2004 |
Reports of the United States Tax Court, Հատոր 126 United States. Tax Court Ամբողջությամբ դիտվող - 2006 |
Common terms and phrases
9th Cir acquired affd affiliated group agreement allocation amended American Coal amount apply assets basis BFL's capital cash claimed Coal & Coke collateral estoppel Commissioner contract corporation decedent decedent's December 31 deduction depreciation distribution docket E.F. Hutton estate tax expenses fact fair market value Federal income tax filed former Southern Pacific franchise Freesen Equipment gross income HVAC Income Tax Regs income tax returns interest Internal Revenue Code Internal Revenue Service investment issue Knox County lease loan Lombardy loss marital deduction merger Nitrol nonrecourse notice of deficiency Old Athens opinion paid parties partners partnership payments percent petition petitioner petitioner's premium profit purchase purposes pursuant qualified received regulations rental reserves respect respondent's royalty RPI's Rule shareholders shares Southern Pacific Co stipulated straddle Studios supra T.C. Memo taxable taxpayer term tion transaction transfer United Wath Moor
Սիրված հատվածներ
Էջ 34 - ... a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected. (2) The term "a party to a reorganization...
Էջ 639 - Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or (2) Aid or assistance.
Էջ 653 - ... where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death.
Էջ 653 - ... for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Էջ 666 - ... the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom ; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.
Էջ 34 - ... the acquiring corporation shall succeed to and take into account, as of the close of the day of distribution or transfer, the items described in subsection (c) of the distributor or transferor corporation, subject to the conditions and limitations specified in subsections (b) and (c).
Էջ 492 - If, however, an intangible asset acquired through capital outlay is known from experience to be of value in the business or in the production of income for only a limited period, the length of which can be estimated from experience with reasonable certainty...
Էջ 64 - Stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Էջ 690 - Income means all income from whatever source derived, including (but not limited to) the following items: (1) Compensation for services, including fees, commissions, and similar items; (2) Gross income derived from business; (3) Gains derived from dealings in property; (4) Interest; (5) Rents; (6) Royalties; (7) Dividends...
Էջ 44 - In computing taxable income, such deferred expenses shall be allowed as a deduction ratably over such period of not less than 60 months as may be selected by the taxpayer (beginning with the month in which the taxpayer first realizes benefits from such expenditures).