Reports of the United States Tax Court, 116. sējumsUnited States Tax Court, 2001 |
No grāmatas satura
1.–5. rezultāts no 19.
67. lappuse
... insolvent , which consists of qualified farm indebtedness , or which consists of qualified real property business indebtedness . Additional cir- cumstances in which no income from cancellation of indebt- edness need be recognized are ...
... insolvent , which consists of qualified farm indebtedness , or which consists of qualified real property business indebtedness . Additional cir- cumstances in which no income from cancellation of indebt- edness need be recognized are ...
88. lappuse
... insolvent within the meaning of sec . 108 ( d ) ( 3 ) , I.R.C. In making the insolvency calculation pre- scribed by sec . 108 ( d ) ( 3 ) , I.R.C. , Ps excluded certain assets that they claim are exempt from the claims of creditors ...
... insolvent within the meaning of sec . 108 ( d ) ( 3 ) , I.R.C. In making the insolvency calculation pre- scribed by sec . 108 ( d ) ( 3 ) , I.R.C. , Ps excluded certain assets that they claim are exempt from the claims of creditors ...
90. lappuse
... Insolvent - No Tax Con- sequence " ( written statement ) . Description of liability Security Pacific HFC Charge Household Finance Washington Mutual . I.R.S .. Sea Catch ISA . . . Tina Carlson Amount of liability 4,319 6,941 2,828 1,039 ...
... Insolvent - No Tax Con- sequence " ( written statement ) . Description of liability Security Pacific HFC Charge Household Finance Washington Mutual . I.R.S .. Sea Catch ISA . . . Tina Carlson Amount of liability 4,319 6,941 2,828 1,039 ...
91. lappuse
... INSOLVENT . - For purposes of this section [ 108 ] , the term " insolvent " means the excess of liabilities over the fair market value of assets . With respect to any discharge , whether or not the taxpayer is insolvent , and the amount ...
... INSOLVENT . - For purposes of this section [ 108 ] , the term " insolvent " means the excess of liabilities over the fair market value of assets . With respect to any discharge , whether or not the taxpayer is insolvent , and the amount ...
92. lappuse
... insolvent within the meaning of section 108 ( d ) ( 3 ) . The par- ties ' specific dispute here concerns the meaning of the word " assets " as used in section 108 ( d ) ( 3 ) . It is petitioners ' position that the word " assets " as ...
... insolvent within the meaning of section 108 ( d ) ( 3 ) . The par- ties ' specific dispute here concerns the meaning of the word " assets " as used in section 108 ( d ) ( 3 ) . It is petitioners ' position that the word " assets " as ...
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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