Reports of the Tax Court of the United States, 108. sējumsU.S. Government Printing Office, 1997 |
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1.–5. rezultāts no 100.
5. lappuse
... supra at 788. Thus , we lack jurisdiction to redetermine a deficiency attributable to partnership items in a partner - level proceeding involving nonpartnership items . Powell v . Commissioner , 96 T.C. 707 , 712 ( 1991 ) ; Woody v ...
... supra at 788. Thus , we lack jurisdiction to redetermine a deficiency attributable to partnership items in a partner - level proceeding involving nonpartnership items . Powell v . Commissioner , 96 T.C. 707 , 712 ( 1991 ) ; Woody v ...
6. lappuse
... supra at 745. It is well settled that we lack jurisdiction to consider partnership items in an affected items proceeding . Saso v . Commissioner , 93 T.C. 730 ( 1989 ) . Although petitioners allege error concerning affected items ...
... supra at 745. It is well settled that we lack jurisdiction to consider partnership items in an affected items proceeding . Saso v . Commissioner , 93 T.C. 730 ( 1989 ) . Although petitioners allege error concerning affected items ...
... supra at 522 , 1986-3 C.B. ( Vol . 3 ) at 522 . us . We now apply the foregoing principles to the facts before For the taxable years 1988 through 1990 , petitioners were entitled to certain section 29 ( a ) nonconventional fuel source ...
... supra at 537 , 1986-3 C.B. ( Vol . 3 ) at 537 . If section 59 ( g ) applied in the manner petitioners advocate , taxpayers with sufficient amounts of nonrefundable credits as well as adjustments and / or preferences would be able to ...
37. lappuse
... supra at 247 ; Computing & Software , Inc. v . Commissioner , 64 T.C. 223 , 233 ( 1975 ) . The Supreme Court has explained that " The value of every intan- gible asset is related , to a greater or lesser degree , to the expectation that ...
... supra at 247 ; Computing & Software , Inc. v . Commissioner , 64 T.C. 223 , 233 ( 1975 ) . The Supreme Court has explained that " The value of every intan- gible asset is related , to a greater or lesser degree , to the expectation that ...
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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...