Reports of the United States Tax Court, 116. sējumsUnited States Tax Court, 2001 |
No grāmatas satura
1.–5. rezultāts no 19.
174. lappuse
... The $ 274,345 balance of the total purchase price reflected fees and closing costs associated with purchase of the property . be transferred into escrow , and the membership fees , 174 ( 172 ) 116 UNITED STATES TAX COURT REPORTS.
... The $ 274,345 balance of the total purchase price reflected fees and closing costs associated with purchase of the property . be transferred into escrow , and the membership fees , 174 ( 172 ) 116 UNITED STATES TAX COURT REPORTS.
175. lappuse
... escrow account . The deed to the golf course and the clubhouse was to be transferred out of escrow to VCI on the earlier of December 31 , 2000 , or when at least 25 charter memberships , 375 golf memberships , and 100 golf social ...
... escrow account . The deed to the golf course and the clubhouse was to be transferred out of escrow to VCI on the earlier of December 31 , 2000 , or when at least 25 charter memberships , 375 golf memberships , and 100 golf social ...
176. lappuse
... escrow a deed with respect to ownership of the golf course and the clubhouse . In the summer of 1996 , construction ... escrow to VCI . Also because VCI had not sold the required number of memberships , pursuant to the contract , during ...
... escrow a deed with respect to ownership of the golf course and the clubhouse . In the summer of 1996 , construction ... escrow to VCI . Also because VCI had not sold the required number of memberships , pursuant to the contract , during ...
177. lappuse
... escrow to VCI . VRI'S 1994 U.S. Income Tax Return for an S Corporation ( Form 1120S ) was prepared using the alternative cost method under Rev. Proc . 92-29 , to allocate a ratable portion of the following total actual and estimated ...
... escrow to VCI . VRI'S 1994 U.S. Income Tax Return for an S Corporation ( Form 1120S ) was prepared using the alternative cost method under Rev. Proc . 92-29 , to allocate a ratable portion of the following total actual and estimated ...
182. lappuse
... escrow to VCI , and therefore that VRI had a depreciable interest in the clubhouse . Generally , for the years in issue , the burden of proof is on the taxpayer with regard to factual issues . Rule 142 ( a ) , how- ever , states that in ...
... escrow to VCI , and therefore that VRI had a depreciable interest in the clubhouse . Generally , for the years in issue , the burden of proof is on the taxpayer with regard to factual issues . Rule 142 ( a ) , how- ever , states that in ...
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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