Reports of the United States Tax Court, 116. sējumsUnited States Tax Court, 2001 |
No grāmatas satura
1.–5. rezultāts no 70.
iii. lappuse
... Internal Revenue Code : HOWARD A. DAWSON , JR.1 JULIAN I. JACOBS ARTHUR L. NIMS III CAROLYN MILLER PARR Special Trial Judges PETER J. PANUTHOS , Chief Special Trial Judge DANIEL J. DINAN JOHN J. PAJAK D. IRVIN COUVILLION NORMAN H. WOLFE ...
... Internal Revenue Code : HOWARD A. DAWSON , JR.1 JULIAN I. JACOBS ARTHUR L. NIMS III CAROLYN MILLER PARR Special Trial Judges PETER J. PANUTHOS , Chief Special Trial Judge DANIEL J. DINAN JOHN J. PAJAK D. IRVIN COUVILLION NORMAN H. WOLFE ...
xiii. lappuse
... tax and proce- dural issues . At times this usually gentle Judge could be ... key member of our Rules , Legislative , and Building Committees . He was ... Internal Revenue Build- ing . He presided at the groundbreaking ceremony ...
... tax and proce- dural issues . At times this usually gentle Judge could be ... key member of our Rules , Legislative , and Building Committees . He was ... Internal Revenue Build- ing . He presided at the groundbreaking ceremony ...
1. lappuse
... income taxes , respectively . The parties submitted this case fully stipulated pursuant to Rule 122. Unless otherwise indicated , all section references are to the Internal Revenue Code for the years in issue , and all Rule references ...
... income taxes , respectively . The parties submitted this case fully stipulated pursuant to Rule 122. Unless otherwise indicated , all section references are to the Internal Revenue Code for the years in issue , and all Rule references ...
5. lappuse
... INTERNAL REVENUE , RESPONDENT Docket Nos . 460-96 , 780-97 , 181-98 . Filed January 12 , 2001 . P - H , a calendar ... Revenue Code in effect Continued petitioners ' motion to dismiss and motion for summary judg- ( 5 ) 5 KATZ v ...
... INTERNAL REVENUE , RESPONDENT Docket Nos . 460-96 , 780-97 , 181-98 . Filed January 12 , 2001 . P - H , a calendar ... Revenue Code in effect Continued petitioners ' motion to dismiss and motion for summary judg- ( 5 ) 5 KATZ v ...
9. lappuse
... Internal Reve- nue Code . See sec . 6231 ( c ) ( 2 ) . The Secretary has identified the bankruptcy of a partner as one such instance . See sec . 301.6231 ( c ) -7T ( a ) , Temporary Proced . & Admin . Regs . ( the bankruptcy regulation ) ...
... Internal Reve- nue Code . See sec . 6231 ( c ) ( 2 ) . The Secretary has identified the bankruptcy of a partner as one such instance . See sec . 301.6231 ( c ) -7T ( a ) , Temporary Proced . & Admin . Regs . ( the bankruptcy regulation ) ...
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9th Cir ACC's acquired acquisition affd agreement Alcon P.R. allocation amount annuity applicable Avitene AVLP Bank bankruptcy bankruptcy estate benefits capital asset capital expenditures claim clubhouse Commissioner Congress corporation costs Court of Appeals decedent deduction election employees entrance fee escrow exit fee expenses fact FDIC Federal income tax filed gross income Humacao Idaho Power Co Income Tax Regs income tax return incurred INDOPCO information return insolvent installment contracts Insurance Fund Internal Revenue Code Internal Revenue Service issue Judge Drennen Kirby Lumber Co limited partnership interest loans manufacturing MedChem P.R. MedChem U.S.A. ment Metrobank notice of deficiency overhead paid parties partner payment percent period peti petition petitioner's petitioners provides Puerto Rico purchase purposes relief reported respondent's Rule SAIF salaries sioner Stat stipulated supra T.C. Memo Tax Court taxable taxpayer tion trade or business transaction transferred Vetrano Woburn