Reports of the United States Tax Court, 116. sējumsUnited States Tax Court, 2001 |
No grāmatas satura
1.–5. rezultāts no 100.
xii. lappuse
... period he heard and decided sev- eral significant Federal tax cases . His opinions were well rea- soned , scholarly , straightforward , and devoid of ringing rhet- oric . He had a clear grasp of the law , a searching and rest- less ...
... period he heard and decided sev- eral significant Federal tax cases . His opinions were well rea- soned , scholarly , straightforward , and devoid of ringing rhet- oric . He had a clear grasp of the law , a searching and rest- less ...
2. lappuse
... period when petitioner was a C corporation . These assets included securities and interests in real estate and oil and gas partnerships . Since February 1 , 1988 , the value of petitioner's stock has not exceeded $ 5 mil- lion ...
... period when petitioner was a C corporation . These assets included securities and interests in real estate and oil and gas partnerships . Since February 1 , 1988 , the value of petitioner's stock has not exceeded $ 5 mil- lion ...
5. lappuse
... period prior to his bankruptcy filing on his separately filed 1990 income tax return . The remainder of those distributive shares were reported by P - H's bank- ruptcy estate . Held : The manner in which the distributive share of a ...
... period prior to his bankruptcy filing on his separately filed 1990 income tax return . The remainder of those distributive shares were reported by P - H's bank- ruptcy estate . Held : The manner in which the distributive share of a ...
16. lappuse
... period prior to the commencement of the partner's bankruptcy proceeding . We address these arguments below . 2. Petitioners ' Arguments under Section 1398 a . Section 1398 ( d ) ( 2 ) Petitioners contend that the failure to allocate the ...
... period prior to the commencement of the partner's bankruptcy proceeding . We address these arguments below . 2. Petitioners ' Arguments under Section 1398 a . Section 1398 ( d ) ( 2 ) Petitioners contend that the failure to allocate the ...
18. lappuse
... period on property other than a partnership interest was taxable to Mr. Katz individually under section 1398 ( e ) , section 1398 ( b ) ( 2 ) mandates that the portion of the partnership income or loss attributable to the prepetition period ...
... period on property other than a partnership interest was taxable to Mr. Katz individually under section 1398 ( e ) , section 1398 ( b ) ( 2 ) mandates that the portion of the partnership income or loss attributable to the prepetition period ...
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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