Reports of the United States Tax Court, 122. sējumsUnited States Tax Court, 2004 |
No grāmatas satura
1.–5. rezultāts no 28.
40. lappuse
... expert's testimony that taxpayers were influenced by energy crisis to invest in energy partnerships , failure to waive the addition to tax for underpayment attributable to valuation overstatement under section 6659 ( e ) was an abuse of ...
... expert's testimony that taxpayers were influenced by energy crisis to invest in energy partnerships , failure to waive the addition to tax for underpayment attributable to valuation overstatement under section 6659 ( e ) was an abuse of ...
160. lappuse
... expert report , respond- ent now asserts that $ 4,584 and $ 5,304 are the correct amounts allocable to medical care for petitioners for the years 1997 and 1998 , respectively . In his report , Mr. Powell calculated the amounts allocable ...
... expert report , respond- ent now asserts that $ 4,584 and $ 5,304 are the correct amounts allocable to medical care for petitioners for the years 1997 and 1998 , respectively . In his report , Mr. Powell calculated the amounts allocable ...
162. lappuse
... expert report of Mr. Powell , argues that the actuarial method should be used . A. The Percentage Method The percentage method assumes that the medical care por- tion of entrance fees and monthly services fees is the same portion or ...
... expert report of Mr. Powell , argues that the actuarial method should be used . A. The Percentage Method The percentage method assumes that the medical care por- tion of entrance fees and monthly services fees is the same portion or ...
163. lappuse
... expert , Mr. Powell , 20 the actuar- ial method is a procedure based on actuarial projections of longevity and health care utilization for estimating the deductible portion of fees paid by a taxpayer to a CCRC . Like the percentage ...
... expert , Mr. Powell , 20 the actuar- ial method is a procedure based on actuarial projections of longevity and health care utilization for estimating the deductible portion of fees paid by a taxpayer to a CCRC . Like the percentage ...
167. lappuse
... expert requires estimating total lifetime costs of services and lifetime medical care costs , steps that are not anticipated or required by the revenue rul- ings . Additionally , the longstanding practice of the Commis- sioner has been ...
... expert requires estimating total lifetime costs of services and lifetime medical care costs , steps that are not anticipated or required by the revenue rul- ings . Additionally , the longstanding practice of the Commis- sioner has been ...
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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