Reports of the United States Tax Court, 116. sējumsUnited States Tax Court, 2001 |
No grāmatas satura
1.–5. rezultāts no 53.
1. lappuse
... election , became an S corporation before 1989 , is not applicable to P's 1994 , 1995 , and 1996 taxable years . Carl Garold Sims , for petitioner . Frederick J. Lockhart , Jr. , for respondent . OPINION FOLEY , Judge : By notice dated ...
... election , became an S corporation before 1989 , is not applicable to P's 1994 , 1995 , and 1996 taxable years . Carl Garold Sims , for petitioner . Frederick J. Lockhart , Jr. , for respondent . OPINION FOLEY , Judge : By notice dated ...
2. lappuse
... election to be an S corporation , as defined by section 1361 ( a ) ( 1 ) . On that date , petitioner had assets with unrealized gain , and earnings and profits , accrued during the period when petitioner was a C corporation . These ...
... election to be an S corporation , as defined by section 1361 ( a ) ( 1 ) . On that date , petitioner had assets with unrealized gain , and earnings and profits , accrued during the period when petitioner was a C corporation . These ...
3. lappuse
... election to be an S corporation under section 1362 *** before January 1 , 1989 , without regard to whether such corporation is completely liquidated . " TRA sec . 633 ( d ) ( 8 ) , 100 Stat . 2280 , as amended by TAMRA sec . 1006 ( g ) ...
... election to be an S corporation under section 1362 *** before January 1 , 1989 , without regard to whether such corporation is completely liquidated . " TRA sec . 633 ( d ) ( 8 ) , 100 Stat . 2280 , as amended by TAMRA sec . 1006 ( g ) ...
4. lappuse
... election . Respondent concedes that petitioner " made a valid election " to be an S corporation before 1989 . Respondent , however , contends that , pursuant to section 1374 ( d ) ( 9 ) , as amended , petitioner's " most recent election ...
... election . Respondent concedes that petitioner " made a valid election " to be an S corporation before 1989 . Respondent , however , contends that , pursuant to section 1374 ( d ) ( 9 ) , as amended , petitioner's " most recent election ...
6. lappuse
... election under section 1398 ( d ) ( 2 ) to bifurcate his 1990 taxable year into two short taxable years on account of his bankruptcy filing . Accordingly , Mr. Katz ' individual income tax return for 1990 , on which he claimed the ...
... election under section 1398 ( d ) ( 2 ) to bifurcate his 1990 taxable year into two short taxable years on account of his bankruptcy filing . Accordingly , Mr. Katz ' individual income tax return for 1990 , on which he claimed the ...
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