Reports of the United States Tax Court, 122. sējumsUnited States Tax Court, 2004 |
No grāmatas satura
1.–5. rezultāts no 57.
. lappuse
... Judgment Proceedings ; Proceed- ings Under Section 7463 ; Proceedings Described in Section 7443A ( b ) ( 3 ) ; and Proceedings Under Section 6320 or 6330.— To make the decision of the Court and issue any appropriate order disposing of ...
... Judgment Proceedings ; Proceed- ings Under Section 7463 ; Proceedings Described in Section 7443A ( b ) ( 3 ) ; and Proceedings Under Section 6320 or 6330.— To make the decision of the Court and issue any appropriate order disposing of ...
. lappuse
... judgment proceeding ; ( b ) any proceeding under section 7463 ; ( c ) any proceeding where neither the amount of the defi- ciency placed in dispute ( within the meaning of section 7463 ) nor the amount of any claimed overpayment exceeds ...
... judgment proceeding ; ( b ) any proceeding under section 7463 ; ( c ) any proceeding where neither the amount of the defi- ciency placed in dispute ( within the meaning of section 7463 ) nor the amount of any claimed overpayment exceeds ...
1. lappuse
... judgment . Ps opposed R's motion . Held : R's motion for summary judgment will be denied . Sec . 6330 ( c ) ( 2 ) ( B ) , I.R.C. , permits Ps to chal- lenge the existence or amount of the tax liability reported on their original tax ...
... judgment . Ps opposed R's motion . Held : R's motion for summary judgment will be denied . Sec . 6330 ( c ) ( 2 ) ( B ) , I.R.C. , permits Ps to chal- lenge the existence or amount of the tax liability reported on their original tax ...
2. lappuse
... judgment , filed pursuant to Rule 121. As explained in detail below , we shall deny respondent's motion . Background On or about October 18 , 2001 , petitioners filed a timely joint Federal income tax return for the taxable year 2000 on ...
... judgment , filed pursuant to Rule 121. As explained in detail below , we shall deny respondent's motion . Background On or about October 18 , 2001 , petitioners filed a timely joint Federal income tax return for the taxable year 2000 on ...
4. lappuse
... judgment . Respondent maintains that there is no dispute as to a material fact and the Court should enter judgment as a matter of law sustaining the notice of determination dated September 26 , 2002. Respondent argues that petitioners ...
... judgment . Respondent maintains that there is no dispute as to a material fact and the Court should enter judgment as a matter of law sustaining the notice of determination dated September 26 , 2002. Respondent argues that petitioners ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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