Reports of the United States Tax Court, 116. sējumsUnited States Tax Court, 2001 |
No grāmatas satura
1.5. rezultāts no 100.
xvii. lappuse
... interest and sympathy for our cause , and in due course , the miracle happened : we got our courtroom . Now , this might not have been Bill's most popular move with the other Judges , who found Newark unglamourous , but it sure did make ...
... interest and sympathy for our cause , and in due course , the miracle happened : we got our courtroom . Now , this might not have been Bill's most popular move with the other Judges , who found Newark unglamourous , but it sure did make ...
5. lappuse
... interests in several calendar year partnerships . P - H filed a bankruptcy petition on July 5 , 1990. P - H included the ... interest as of the close of the partnership taxable year , the partner's distributive share for the entire ...
... interests in several calendar year partnerships . P - H filed a bankruptcy petition on July 5 , 1990. P - H included the ... interest as of the close of the partnership taxable year , the partner's distributive share for the entire ...
6. lappuse
... interests in a number of partnerships . Each of the partnerships used the calendar year for tax reporting purposes , as did ... interest for the entire 1990 partnership taxable year ( the 1990 calendar year distributive share ) into two ...
... interests in a number of partnerships . Each of the partnerships used the calendar year for tax reporting purposes , as did ... interest for the entire 1990 partnership taxable year ( the 1990 calendar year distributive share ) into two ...
12. lappuse
... interest of a partner who has commenced a bankruptcy proceeding during the partnership taxable year , whether the subdivision of those items between the partner and his bankruptcy estate constitutes a partnership item under the TEFRA ...
... interest of a partner who has commenced a bankruptcy proceeding during the partnership taxable year , whether the subdivision of those items between the partner and his bankruptcy estate constitutes a partnership item under the TEFRA ...
13. lappuse
... interest will change hands through the course of the bankruptcy proceed- ing . See 11 U.S.C. sec . 541 ( a ) ( 1 ) ( 1994 ) ( initial transfer to the bankruptcy estate ) ; id . sec . 554 ( a ) ( permitting bankruptcy trustee to abandon ...
... interest will change hands through the course of the bankruptcy proceed- ing . See 11 U.S.C. sec . 541 ( a ) ( 1 ) ( 1994 ) ( initial transfer to the bankruptcy estate ) ; id . sec . 554 ( a ) ( permitting bankruptcy trustee to abandon ...
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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