Reports of the United States Tax Court, 116. sējumsUnited States Tax Court, 2001 |
No grāmatas satura
1.–5. rezultāts no 100.
8. lappuse
... deducted for the tax years at issue . Petitioners contend that the NOL carryovers constitute " affected items " governed by the unified audit and litigation procedures and that respondent has failed to comply with those procedures by ...
... deducted for the tax years at issue . Petitioners contend that the NOL carryovers constitute " affected items " governed by the unified audit and litigation procedures and that respondent has failed to comply with those procedures by ...
9. lappuse
... deduction , or credit of the partnership . See sec . 301.6231 ( a ) ( 3 ) -1 ( a ) ( 1 ) ( i ) , Proced . & Admin . Regs . 3. Bankruptcy Regulation The Secretary is authorized to identify by regulations cer- tain instances in which the ...
... deduction , or credit of the partnership . See sec . 301.6231 ( a ) ( 3 ) -1 ( a ) ( 1 ) ( i ) , Proced . & Admin . Regs . 3. Bankruptcy Regulation The Secretary is authorized to identify by regulations cer- tain instances in which the ...
13. lappuse
... deduction , and credit are allocated among the various partners in a partner- ship is one best made at the partnership level , because the allocation to one partner necessarily affects the allocation to another . Not surprisingly , the ...
... deduction , and credit are allocated among the various partners in a partner- ship is one best made at the partnership level , because the allocation to one partner necessarily affects the allocation to another . Not surprisingly , the ...
15. lappuse
... deduction , or credit for any taxable year of the partnership ending with or within the partner's 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 ...
... deduction , or credit for any taxable year of the partnership ending with or within the partner's 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 ...
19. lappuse
... deduction , or credit of the partnership for such taxable year shall be determined by the use of any method prescribed by the Secretary by regulations which takes into account the varying interests of the partners in the partnership ...
... deduction , or credit of the partnership for such taxable year shall be determined by the use of any method prescribed by the Secretary by regulations which takes into account the varying interests of the partners in the partnership ...
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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