Reports of the United States Tax Court, 116. sējumsUnited States Tax Court, 2001 |
No grāmatas satura
1.–5. rezultāts no 93.
3. lappuse
... percentage of each gain or loss which ( but for this paragraph ) would be recognized *** by reason of the amendments made by this subtitle . " TRA sec . 633 ( d ) ( 1 ) , as amended by Technical and Miscellaneous Revenue Act of 1988 ...
... percentage of each gain or loss which ( but for this paragraph ) would be recognized *** by reason of the amendments made by this subtitle . " TRA sec . 633 ( d ) ( 1 ) , as amended by Technical and Miscellaneous Revenue Act of 1988 ...
33. lappuse
... percent of the interest due on $ 548,186 . 250 percent of the interest due on $ 62,490 . The instant cases have been severed from docket Nos . 15653-92 and 15654-923 for briefing and opinion on the sec- ond - tier partnership issue ...
... percent of the interest due on $ 548,186 . 250 percent of the interest due on $ 62,490 . The instant cases have been severed from docket Nos . 15653-92 and 15654-923 for briefing and opinion on the sec- ond - tier partnership issue ...
37. lappuse
... percent of the amounts of gross income stated in their respective tax returns because ( 1 ) their tax returns are treat- ed as having set forth their shares of the gross incomes set forth on the information returns of their first - tier ...
... percent of the amounts of gross income stated in their respective tax returns because ( 1 ) their tax returns are treat- ed as having set forth their shares of the gross incomes set forth on the information returns of their first - tier ...
38. lappuse
... percent of the amount of gross income stated in the return , the tax may be assessed , or a proceeding in court for the collection of such tax may be begun without assessment , at any time within 6 years after the return was filed . For ...
... percent of the amount of gross income stated in the return , the tax may be assessed , or a proceeding in court for the collection of such tax may be begun without assessment , at any time within 6 years after the return was filed . For ...
39. lappuse
... percent of the amount of gross income stated in the tax return . See Dav- enport v . Commissioner , 48 T.C. 921 , 928 ( 1967 ) ( taxpayers ' tax returns showed net losses from a partnership ; 6 - year statute of limitations did not ...
... percent of the amount of gross income stated in the tax return . See Dav- enport v . Commissioner , 48 T.C. 921 , 928 ( 1967 ) ( taxpayers ' tax returns showed net losses from a partnership ; 6 - year statute of limitations did not ...
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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