Reports of the Tax Court of the United States, 108. sējumsU.S. Government Printing Office, 1997 |
No grāmatas satura
1.–5. rezultāts no 44.
xiii. lappuse
... allowed George Smith to drive her car on occasion , and she allowed Brian Mayberry to carry her over- flowing briefcase to her car in the evening when she left to take it home with her . She never stopped . I am certainly aware that ...
... allowed George Smith to drive her car on occasion , and she allowed Brian Mayberry to carry her over- flowing briefcase to her car in the evening when she left to take it home with her . She never stopped . I am certainly aware that ...
11. lappuse
... allowed an increased amount of sec . 29 , I.R.C. , credits to go unused in the years generated and thereby increased the sec . 29 , I.R.C. , credits available to be carried over indefinitely pursuant to sec . 53 , I.R.C. Held , Ps are ...
... allowed an increased amount of sec . 29 , I.R.C. , credits to go unused in the years generated and thereby increased the sec . 29 , I.R.C. , credits available to be carried over indefinitely pursuant to sec . 53 , I.R.C. Held , Ps are ...
12. lappuse
... allowed by respondent . No section 29 credit was allowed for either 1989 or 1990. An unused section 29 credit of $ 6,057 from 1988 was carried over to 1989 pursuant to the section 53 minimum tax credit . See sec . 53 ( d ) ( 1 ) ( B ) ...
... allowed by respondent . No section 29 credit was allowed for either 1989 or 1990. An unused section 29 credit of $ 6,057 from 1988 was carried over to 1989 pursuant to the section 53 minimum tax credit . See sec . 53 ( d ) ( 1 ) ( B ) ...
13. lappuse
... allowed , resulting in a minimum tax credit carry- over of $ 37,880 . In their petition , the Days do not dispute any of the adjust- ments to taxable income set forth in the statutory notice of deficiency . The adjustments to income to ...
... allowed , resulting in a minimum tax credit carry- over of $ 37,880 . In their petition , the Days do not dispute any of the adjust- ments to taxable income set forth in the statutory notice of deficiency . The adjustments to income to ...
15. lappuse
... allowed solely by reason of the limitation of section 29 ( b ) ( 5 ) . The sec- tion 53 minimum tax credit can be carried forward indefi- nitely to subsequent taxable years and utilized to reduce regular tax to the extent it exceeds TMT ...
... allowed solely by reason of the limitation of section 29 ( b ) ( 5 ) . The sec- tion 53 minimum tax credit can be carried forward indefi- nitely to subsequent taxable years and utilized to reduce regular tax to the extent it exceeds TMT ...
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9th Cir Acme Markets affd agreement allocated amount apply ASAT asbestos assets benefits blocked deposits cancellation Circuit claim Commis Commissioner contributions Corp corporation costs Court of Appeals cruzados dealerships deduction determined docket Duskin employees escrow Exxon Federal income tax filed foreign forward contracts Frank Wheaton funds Gilson gross income Guardian Bank included Income Tax Regs income tax return intangible interest Internal Revenue Internal Revenue Code investment issue liability loans loss Lucky Stores ment Michael Ferguson Mister Donut Norwest notice of deficiency Ohanesian paid parties percent peti petitioner petitioner's PLRF Prime plan prior purchase purposes pursuant received regulations respect respondent respondent's rule Seiyo settlement Stanford Financial supra T.C. Memo tangible tax credit taxable income taxpayer Texas Instruments tion tioner trade or business transaction transfer trust United vacation pay
Populāri fragmenti
495. lappuse - ... amounts collected from members for the sole purpose of making such payments and meeting expenses: (17) Teachers' retirement fund associations of a purely local character.
580. lappuse - The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the provisions of this title.
68. lappuse - If such section 38 property is disposed of, or otherwise ceases to be section 38 property or becomes public utility property with respect to the transferee, before the close of the estimated useful life which was taken into account in computing...
421. lappuse - To the extent of any interest therein of which the decedent has at any time made a transfer...
164. lappuse - If scientific, technical, or other specialized knowledge will assist the trier of fact to understand the evidence or to determine a fact in issue, a witness qualified as an expert by knowledge, skill, experience, training, or education, may testify thereto in the form of an opinion or otherwise...
275. lappuse - It merely keeps the property in an operating condition over its probable useful life for the uses for which it was acquired. Expenditures for that purpose are distinguishable from those for replacements, alterations, improvements or additions which prolong the life of the property, increase its value, or make it adaptable to a different use. The one is a maintenance charge, while the others are additions to capital investment which should not be applied against current earnings.
479. lappuse - The grantor shall be treated as the owner of any portion of a trust, whether or not he is treated as such owner under section 674, whose income without the approval or consent of any adverse party is. or. in the discretion of the grantor or a nonadverse party, or both, may be— (1) Distributed to the grantor...
421. lappuse - The value of the gross estate of the decedent shall be determined by including to the extent provided for in this part, the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated.
129. lappuse - NET EARNINGS FROM SELF-EMPLOYMENT. — The term 'net earnings from self-employment' means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed...
56. lappuse - States, the construction of which is initiated before promulgation of standards and regulations under this section; (3) "public vessel" means a vessel owned or bareboat chartered and operated by the United States, by a State or political subdivision thereof, or by a foreign nation, except when such vessel is engaged in commerce; (4) "United States...