Reports of the United States Tax Court, 122. sējumsUnited States Tax Court, 2004 |
No grāmatas satura
1.–5. rezultāts no 74.
. lappuse
... claimed overpayment exceeds $ 50,000 ; and ( d ) any proceeding under section 6320 or 6330 ; and ( 2 ) to sign the name of the Chief Judge on : ( a ) any decision to be entered by stipulation of the parties and ( b ) any decision to be ...
... claimed overpayment exceeds $ 50,000 ; and ( d ) any proceeding under section 6320 or 6330 ; and ( 2 ) to sign the name of the Chief Judge on : ( a ) any decision to be entered by stipulation of the parties and ( b ) any decision to be ...
74. lappuse
... claimed depreciation expenses and a possible understatement of gross receipts . In 1996 respondent expanded the audit for those years to include Mikes , Hamilton , and scc . The audit encompassed , in addition to the depreciation ...
... claimed depreciation expenses and a possible understatement of gross receipts . In 1996 respondent expanded the audit for those years to include Mikes , Hamilton , and scc . The audit encompassed , in addition to the depreciation ...
75. lappuse
... claiming that petitioners were not entitled , as a matter of law , to recover administrative costs because respondent never took a " position " in the proceedings . Summary judgment is intended to expedite litigation and avoid ...
... claiming that petitioners were not entitled , as a matter of law , to recover administrative costs because respondent never took a " position " in the proceedings . Summary judgment is intended to expedite litigation and avoid ...
76. lappuse
... claimed costs were incurred . Because this proceeding was commenced on May 29 , 2002 , and the costs were incurred after January 18 , 1999 , the amendments to section 7430 ( c ) ( 2 ) made by the Internal Revenue Service Restructuring ...
... claimed costs were incurred . Because this proceeding was commenced on May 29 , 2002 , and the costs were incurred after January 18 , 1999 , the amendments to section 7430 ( c ) ( 2 ) made by the Internal Revenue Service Restructuring ...
94. lappuse
... filing of a timely petition in this Court in response to a notice of deficiency gives the Court exclusive jurisdiction ... claimed overpayments to the extent they encompass claims for the payment of 94 ( 88 ) 122 UNITED STATES TAX COURT ...
... filing of a timely petition in this Court in response to a notice of deficiency gives the Court exclusive jurisdiction ... claimed overpayments to the extent they encompass claims for the payment of 94 ( 88 ) 122 UNITED STATES TAX COURT ...
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abuse of discretion administrative costs affd allocable to medical amended amortization Appeals Office apply assessed bankruptcy basis carryback challenge Charles Schwab Corp claimed Commis Commissioner Commissioner's Congress corporation Court of Appeals customer accounts decision election entitled Federal income tax franchise tax Grigoraci Income Tax Regs income tax return intangible assets Interest Interest Internal Revenue Internal Revenue Code Internal Revenue Service issue judicial review jurisdiction legislative history levy loss deductions ment monthly service fees noncontract patient fees notice of deficiency notice of determination offer in compromise overpayment interest paid parties payment percentage method peti petition petitioner petitioner's expert procedures proceeding provides pursuant qualified offer refund relief from joint relief under section respect Respondent argues Rose's Rule sioner statutory summary judgment supra T.C. Memo Tax Court tax lien taxable taxpayer tion trial de novo underlying tax liability valuation Village West Wiwi