Reports of the United States Tax Court, Հատոր 91United States Tax Court, 1989 |
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 AARK Acquired Banks activity addition to tax affd affg agreement amended amount apply assets capital Carlton cash claimed collateral estoppel Commissioner contract core deposits corporation costs debt decedent's December 31 defendant Meier deposit base distribution entitled equipment estate tax evidence expenses export facts fair market value Federal income tax fees filed funds futures contracts grand jury Hatsis held Income Tax Regs income tax return Internal Revenue Code Internal Revenue Service investment investors issue lease liability litigation loan loss marital deduction notice of deficiency opinion paid parties partners payments percent petition petitioner petitioner's profit promissory note purchase pursuant qualified received record regulations respect respondent's share shareholders statute stipulated straddle substantial supra T.C. Memo Tax Court taxable taxpayer tion trade or business transactions transfers trial trust Tudor United Universal Life Church Urban
Սիրված հատվածներ
Էջ 1091 - The amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted for as of a different period.
Էջ 79 - This decision appears to fall in that small class which finally determine claims of right separable from, and collateral to, rights asserted in the action, too important to be denied review and too independent of the cause itself to require that appellate consideration be deferred until the whole case is adjudicated.
Էջ 106 - ... no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office.
Էջ 333 - If his surviving spouse is entitled for life to all the Income from the entire interest, or all the income from a specific portion...
Էջ 62 - B. Bittker & J. Eustice, Federal Income Taxation of Corporations and Shareholders, par. 10.05 (5th ed. 1987). Petitioners...
Էջ 790 - If a partner engages in a transaction with a partnership other than in his capacity as a member of such partnership, the transaction shall, except as otherwise provided in this section, be considered as occurring between the partnership and one who is not a partner.
Էջ 106 - The amount of all bequests, legacies, devises, or transfers, to or for the use of the United States, any State, Territory, any political subdivision thereof, or the District of Columbia, for exclusively public purposes, or to or for the use of any corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes...
Էջ 341 - ... shall impose upon the person who signed it, a represented party, or both, an appropriate sanction, which may include an order to pay to the other party or parties the amount of the reasonable expenses incurred because of the filing of the pleading, motion, or other paper, including a reasonable attorney's fee.
Էջ 67 - Where, upon the lapse of time, upon the occurrence of an event or contingency, or upon the failure of an event or contingency to occur...
Էջ 51 - If the Board finds that there is no deficiency and further finds that the taxpayer has made an overpayment of tax in respect of the taxable year in respect of which the Commissioner determined the deficiency...