Reports of the United States Tax Court, 116. sējumsUnited States Tax Court, 2001 |
No grāmatas satura
1.–5. rezultāts no 100.
11. lappuse
... liability in the same manner as a married individual filing a separate return , see sec . 1398 ( c ) , and the chapter 7 trustee is respon- sible for filing tax returns throughout the duration of the bankruptcy proceeding , see sec ...
... liability in the same manner as a married individual filing a separate return , see sec . 1398 ( c ) , and the chapter 7 trustee is respon- sible for filing tax returns throughout the duration of the bankruptcy proceeding , see sec ...
16. lappuse
... liability for the first short taxable year be- comes an allowable claim against the bankruptcy estate as a claim arising prior to the bank- ruptcy filing . See In re Johnson , 190 Bankr . 724 , 726 ( Bankr . D. Mass . 1995 ) ; In re ...
... liability for the first short taxable year be- comes an allowable claim against the bankruptcy estate as a claim arising prior to the bank- ruptcy filing . See In re Johnson , 190 Bankr . 724 , 726 ( Bankr . D. Mass . 1995 ) ; In re ...
51. lappuse
... liability , as that provision applied to 1955. See id . at 589. Relying in part on section 6013 ( e ) ( 2 ) ( B ) , we held that the quoted phrase in section 6013 ( e ) ( 1 ) ( A ) must be given the same meaning that it has in section ...
... liability , as that provision applied to 1955. See id . at 589. Relying in part on section 6013 ( e ) ( 2 ) ( B ) , we held that the quoted phrase in section 6013 ( e ) ( 1 ) ( A ) must be given the same meaning that it has in section ...
52. lappuse
... liability under the law then in effect . See id . at 589. Although we ruled for the Commis- sioner based on the language of sections 6013 and 6501 , we commented as follows on the Commissioner's argument under section 702 ( c ) ( Estate ...
... liability under the law then in effect . See id . at 589. Although we ruled for the Commis- sioner based on the language of sections 6013 and 6501 , we commented as follows on the Commissioner's argument under section 702 ( c ) ( Estate ...
60. lappuse
... liability . Held , the Court has jurisdiction because the underlying tax liability relates to Federal income tax , regardless of whether a defi- ciency was determined . Held , further , overpayments first claimed on returns filed more ...
... liability . Held , the Court has jurisdiction because the underlying tax liability relates to Federal income tax , regardless of whether a defi- ciency was determined . Held , further , overpayments first claimed on returns filed more ...
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