Reports of the Tax Court of the United States, 108. sējumsU.S. Government Printing Office, 1997 |
No grāmatas satura
1.–5. rezultāts no 75.
xvii. lappuse
... hold any position that a qualified man can hold . ” I think we can all agree with that . Certainly Irene Scott was proof of the pudding . She was a lodestar to this Court in the same way that Coach " Bear " Bryant was to the Ala- bama ...
... hold any position that a qualified man can hold . ” I think we can all agree with that . Certainly Irene Scott was proof of the pudding . She was a lodestar to this Court in the same way that Coach " Bear " Bryant was to the Ala- bama ...
xviii. lappuse
... holds such deep mean- ing in my life , this Court , and to speak of someone who so deeply touched my life , Irene Feagin Scott . I would like to speak to you today as a law clerk and to provide some comments and thoughts from that ...
... holds such deep mean- ing in my life , this Court , and to speak of someone who so deeply touched my life , Irene Feagin Scott . I would like to speak to you today as a law clerk and to provide some comments and thoughts from that ...
xxvi. lappuse
... hold sessions of the Court . She held her last trial session here in Mobile on April 15 , 1996 , just 1 year ago . Before being appointed to the Tax Court by President Eisenhower in 1960 , Judge Scott had already achieved a ...
... hold sessions of the Court . She held her last trial session here in Mobile on April 15 , 1996 , just 1 year ago . Before being appointed to the Tax Court by President Eisenhower in 1960 , Judge Scott had already achieved a ...
10. lappuse
... hold that a notice of deficiency is not required before assessment of a computa- tional adjustment , we find petitioners ' argument that such a notice is required unpersuasive . We will deny petitioners ' motion to dismiss for lack of ...
... hold that a notice of deficiency is not required before assessment of a computa- tional adjustment , we find petitioners ' argument that such a notice is required unpersuasive . We will deny petitioners ' motion to dismiss for lack of ...
11. lappuse
... hold that they cannot . For ready reference , the following acronyms are used throughout this Opinion : TMT - tentative minimum tax TMTI - tentative minimum taxable income * This case was reassigned to Judge Arthur L. Nims , III , by ...
... hold that they cannot . For ready reference , the following acronyms are used throughout this Opinion : TMT - tentative minimum tax TMTI - tentative minimum taxable income * This case was reassigned to Judge Arthur L. Nims , III , by ...
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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...