Reports of the United States Tax Court, 116. sējumsUnited States Tax Court, 2001 |
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1.–5. rezultāts no 100.
xvii. lappuse
... additional 2 - year terms . My first meeting with Bill Drennen well illustrates my point . The tax lawyers of the ... addition , New Jersey at that time was the nation's fourth largest collection district , so there was plenty of work in ...
... additional 2 - year terms . My first meeting with Bill Drennen well illustrates my point . The tax lawyers of the ... addition , New Jersey at that time was the nation's fourth largest collection district , so there was plenty of work in ...
11. lappuse
... addition to tax , or additional amount which relates to an adjustment to a partnership item . [ Emphasis added . ] Since the allocation of partnership items among the partners may be resolved at the partnership level , it follows that ...
... addition to tax , or additional amount which relates to an adjustment to a partnership item . [ Emphasis added . ] Since the allocation of partnership items among the partners may be resolved at the partnership level , it follows that ...
20. lappuse
... addition of specific rules in later portions of section 706 ( d ) aimed at curbing the retroactive allocation of deductions to late - enter- ing partners through the use of the cash method of reporting , 13 Subsec . ( d ) was added to ...
... addition of specific rules in later portions of section 706 ( d ) aimed at curbing the retroactive allocation of deductions to late - enter- ing partners through the use of the cash method of reporting , 13 Subsec . ( d ) was added to ...
21. lappuse
... additional " change of interest " triggering event which would require the application of spe- cial rules to determine a partner's distributive share for the partnership taxable year in which the change occurred . Rather , the reference ...
... additional " change of interest " triggering event which would require the application of spe- cial rules to determine a partner's distributive share for the partnership taxable year in which the change occurred . Rather , the reference ...
41. lappuse
... additional burdens are thrown upon taxpayers in get- ting ill - advised assessments removed . In other cases , revenue is lost by reason of the fact that sufficient time is not allowed for disclosure of all the facts . Subsection ( a ) ...
... additional burdens are thrown upon taxpayers in get- ting ill - advised assessments removed . In other cases , revenue is lost by reason of the fact that sufficient time is not allowed for disclosure of all the facts . Subsection ( 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