Reports of the United States Tax Court, 116. sējumsUnited States Tax Court, 2001 |
No grāmatas satura
1.–5. rezultāts no 92.
17. lappuse
... result as allowing those losses to be inherited by the estate through the NOL carryover , the allocation of those losses to Mr. Katz ' bankruptcy estate is the equivalent of Mr. Katz ' making the section 1398 ( d ) ( 2 ) short - year ...
... result as allowing those losses to be inherited by the estate through the NOL carryover , the allocation of those losses to Mr. Katz ' bankruptcy estate is the equivalent of Mr. Katz ' making the section 1398 ( d ) ( 2 ) short - year ...
18. lappuse
United States. Tax Court. affect the result " ) . As petitioners ' argument rests upon a faulty assumption , we reject it . b . Section 1398 ( b ) ( 2 ) Petitioners note that section 1398 ( b ) ( 2 ) provides that " the interest in a ...
United States. Tax Court. affect the result " ) . As petitioners ' argument rests upon a faulty assumption , we reject it . b . Section 1398 ( b ) ( 2 ) Petitioners note that section 1398 ( b ) ( 2 ) provides that " the interest in a ...
20. lappuse
... result of the occurrence of a triggering event . DEFRA amended section 706 ( c ) ( 2 ) by severing its two func- tions and moving the second over to newly enacted section 706 ( d ) . In particular , the provisions of former section 706 ...
... result of the occurrence of a triggering event . DEFRA amended section 706 ( c ) ( 2 ) by severing its two func- tions and moving the second over to newly enacted section 706 ( d ) . In particular , the provisions of former section 706 ...
24. lappuse
... royalties as section 904 ( d ) ( 1 ) ( A ) passive income . The deficiencies are a result of this recharacteriza- tion . Discussion A. Whether Summary Judgment Is Appropriate Summary judgment is 24 ( 23 ) 116 UNITED STATES TAX COURT ...
... royalties as section 904 ( d ) ( 1 ) ( A ) passive income . The deficiencies are a result of this recharacteriza- tion . Discussion A. Whether Summary Judgment Is Appropriate Summary judgment is 24 ( 23 ) 116 UNITED STATES TAX COURT ...
38. lappuse
... result , we must look through the various forms , etc. , attached to the taxpayer's basic tax return form in order to identify the components of gross income that must be added together in order to determine the total amount of gross ...
... result , we must look through the various forms , etc. , attached to the taxpayer's basic tax return form in order to identify the components of gross income that must be added together in order to determine the total amount of gross ...
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