Reports of the United States Tax Court, 116. sējumsUnited States Tax Court, 2001 |
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1.–5. rezultāts no 99.
9. lappuse
... Regs . , 52 Fed . Reg . 6790 ( Mar. 5 , 1987 ) . Section 6231 ( a ) ( 3 ) defines the term " partnership item " as any item required to be taken into account for the partnership's taxable year , to the extent the regulations establish ...
... Regs . , 52 Fed . Reg . 6790 ( Mar. 5 , 1987 ) . Section 6231 ( a ) ( 3 ) defines the term " partnership item " as any item required to be taken into account for the partnership's taxable year , to the extent the regulations establish ...
12. lappuse
... regulations prescribed by the Secretary provide that , for purposes of this subtitle , such item is more appropriately determined at the corporate level . " Sec . 6245. The tax treatment of a subch . S item generally must be determined ...
... regulations prescribed by the Secretary provide that , for purposes of this subtitle , such item is more appropriately determined at the corporate level . " Sec . 6245. The tax treatment of a subch . S item generally must be determined ...
15. lappuse
... tax- able year . See sec . 706 ( a ) ; see also sec . 1.706–1 ( a ) ( 1 ) , Income Tax Regs . The critical date under this provision is the last day of the partnership taxable year , for it is on this day that the partner is treated as ...
... tax- able year . See sec . 706 ( a ) ; see also sec . 1.706–1 ( a ) ( 1 ) , Income Tax Regs . The critical date under this provision is the last day of the partnership taxable year , for it is on this day that the partner is treated as ...
19. lappuse
... Act of 1984 ( DEFRA ) , Pub . L. 98-369 , sec . 72 , 98 Stat . 494 , 589 , provides in pertinent part as fol- lows : ( 1 ) In general.— *** if during any taxable year of the partnership there is a change in any partner's interest in the ...
... Act of 1984 ( DEFRA ) , Pub . L. 98-369 , sec . 72 , 98 Stat . 494 , 589 , provides in pertinent part as fol- lows : ( 1 ) In general.— *** if during any taxable year of the partnership there is a change in any partner's interest in the ...
20. lappuse
... regulations prescribed by the Sec- retary , for the period ending with such sale , exchange , or liquidation . ( B ) Disposition of less than entire interest . - The taxable year of a part- nership shall not close *** with respect to a ...
... regulations prescribed by the Sec- retary , for the period ending with such sale , exchange , or liquidation . ( B ) Disposition of less than entire interest . - The taxable year of a part- nership shall not close *** with respect to a ...
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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