Reports of the United States Tax Court, 116. sējumsUnited States Tax Court, 2001 |
No grāmatas satura
1.–5. rezultāts no 100.
1. lappuse
... notice dated July 28 , 1998 , respondent determined deficiencies of $ 52,073 , $ 709,939 , and $ 161,037 relating to petitioner's 1994 , 1995 , and 1996 Federal income taxes , respectively . The parties submitted this case fully ...
... notice dated July 28 , 1998 , respondent determined deficiencies of $ 52,073 , $ 709,939 , and $ 161,037 relating to petitioner's 1994 , 1995 , and 1996 Federal income taxes , respectively . The parties submitted this case fully ...
7. lappuse
... Notice of Inconsistent Treatment or Administrative Adjustment Request ( AAR ) , attached to his 1990 tax return . The prepetition items from the 1990 calendar year distributive shares which were allocated to Mr. Katz in the manner ...
... Notice of Inconsistent Treatment or Administrative Adjustment Request ( AAR ) , attached to his 1990 tax return . The prepetition items from the 1990 calendar year distributive shares which were allocated to Mr. Katz in the manner ...
8. lappuse
... notice of deficiency is invalid to the extent it disallows the NOL carryovers petition- ers deducted for the tax years at issue . Petitioners contend that the NOL carryovers constitute " affected items " governed by the unified audit ...
... notice of deficiency is invalid to the extent it disallows the NOL carryovers petition- ers deducted for the tax years at issue . Petitioners contend that the NOL carryovers constitute " affected items " governed by the unified audit ...
9. lappuse
... notice of deficiency is invalid as it relates to those items . With this procedural framework in mind , we turn to the issue of whether the NOL carryovers may be properly characterized as affected items under the TEFRA procedures . 2 ...
... notice of deficiency is invalid as it relates to those items . With this procedural framework in mind , we turn to the issue of whether the NOL carryovers may be properly characterized as affected items under the TEFRA procedures . 2 ...
11. lappuse
... notice of final partnership administrative adjustment relates , the proper allocation of such items among the partners , and the applicability of any penalty , addition to tax , or additional amount which relates to an adjustment to a ...
... notice of final partnership administrative adjustment relates , the proper allocation of such items among the partners , and the applicability of any penalty , addition to tax , or additional amount which relates to an adjustment to a ...
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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