Reports of the United States Tax Court, 116. sējumsUnited States Tax Court, 2001 |
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1.–5. rezultāts no 48.
6. lappuse
... relief under chapter 7 of the U.S. Bankruptcy Code . Mr. Katz did not make an election under section 1398 ( d ) ( 2 ) to bifurcate his 1990 taxable year into two short taxable years on account of his bankruptcy filing . Accordingly , Mr ...
... relief under chapter 7 of the U.S. Bankruptcy Code . Mr. Katz did not make an election under section 1398 ( d ) ( 2 ) to bifurcate his 1990 taxable year into two short taxable years on account of his bankruptcy filing . Accordingly , Mr ...
12. lappuse
... However , we do not interpret this characterization as requiring that the two be treat- ed as separate partners under the TEFRA procedures . of a petition for relief , the estate cannot be 12 ( 5 ) 116 UNITED STATES TAX COURT REPORTS.
... However , we do not interpret this characterization as requiring that the two be treat- ed as separate partners under the TEFRA procedures . of a petition for relief , the estate cannot be 12 ( 5 ) 116 UNITED STATES TAX COURT REPORTS.
13. lappuse
United States. Tax Court. of a petition for relief , the estate cannot be characterized as unrelated to the debtor . Rather , the bankruptcy estate func- tions as the debtor's economic proxy , created to facilitate the disposition of the ...
United States. Tax Court. of a petition for relief , the estate cannot be characterized as unrelated to the debtor . Rather , the bankruptcy estate func- tions as the debtor's economic proxy , created to facilitate the disposition of the ...
51. lappuse
... relief from joint 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 ...
... relief from joint 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 ...
52. lappuse
... relief from joint 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 ...
... relief from joint 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 ...
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