Reports of the United States Tax Court, Հատոր 93United 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
5th Cir action additions to tax administrative affd agreement alternative minimum tax amendments are effective amount Angola application assessment assets Belk charitable claimed Code Section Commis Commissioner corporation counsel decedent December 31 declaratory judgment deduction deposition determined distribution employees estate tax expenses fact fair market value farm filed FPAA gift tax gross estate held Income Tax Regs income tax return inter vivos trust interest Internal Revenue Code Internal Revenue Service inventory Iran issue July Krock loan loss method of accounting motion notice of deficiency paid paragraph partnership party payment percent period person petition petitioner petitioner's preferred stock premium prior punitive damages purchase purposes pursuant qualified reasonable received references reinsurance reported request respect respondent's Rule shareholders shares sioner statute stipulation supra surviving spouse T.C. Memo Tax Court taxable taxpayer tion transaction transfer trial trust United valuation
Սիրված հատվածներ
Էջ 493 - ... or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation...
Էջ 920 - Use of depositions. — At the trial or upon the hearing of a motion or an interlocutory proceeding, any part or all of a deposition, so far as admissible under the rules of evidence applied as though the witness were then present and testifying...
Էջ 920 - If the deposition is not signed by the witness, the officer shall sign it and state on the record the fact of the waiver or of the illness or absence of the witness or the fact of the refusal to sign together with the reason, if any, given therefor; and the deposition may then be used as fully as though signed, unless...
Էջ 869 - If he is without knowledge or information sufficient to form a belief as to the truth of an averment, he shall so state and this has the effect of a denial.
Էջ 941 - Supporting and opposing affidavits shall be made on personal knowledge, shall set forth such facts as would be admissible in evidence, and shall show affirmatively that the affiant is competent to testify to the matters stated therein.
Էջ 96 - ... bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
Էջ 900 - ... it is a sufficient answer to such interrogatory to specify the records from which the answer may be derived or ascertained and to afford to the party serving the interrogatory reasonable opportunity to examine, audit or inspect such records and to make copies, compilations, abstracts or summaries.
Էջ 384 - Plaintiff Sierra Club is a non-profit corporation organized and operating under the laws of the State of California, with its principal place of business in San Francisco, California since 1892.
Էջ 862 - In the complaint the title of the action shall include the names of all the parties, but in other pleadings it is sufficient to state the name of the first party on each side with an appropriate indication of other parties.
Էջ 240 - The taxable year in which the property is placed in a condition or state of readiness and availability for a specifically assigned function...