Reports of the United States Tax Court, 126. sējumsThe Court, 2006 |
No grāmatas satura
1.–5. rezultāts no 40.
9. lappuse
... Board of Tax Appeals ( the Board ) was created in 1924 , it lacked jurisdiction to deter- mine an overpayment for the year in question in a deficiency proceeding.15 Cf. Dickerman & Englis , Inc. v . Commissioner , 5 B.T.A. 633 , 634-635 ...
... Board of Tax Appeals ( the Board ) was created in 1924 , it lacked jurisdiction to deter- mine an overpayment for the year in question in a deficiency proceeding.15 Cf. Dickerman & Englis , Inc. v . Commissioner , 5 B.T.A. 633 , 634-635 ...
21. lappuse
... Board of Tax Appeals ( the Board ) was created in 1924 , it lacked jurisdiction to determine an over- payment for the year in question in a deficiency proceeding " and citing , with a signal indicating contradiction ( “ But cf ...
... Board of Tax Appeals ( the Board ) was created in 1924 , it lacked jurisdiction to determine an over- payment for the year in question in a deficiency proceeding " and citing , with a signal indicating contradiction ( “ But cf ...
22. lappuse
... Board of Tax Appeals , was created by section 900 of the Revenue Act of 1924. Revenue Act of 1924 , ch . 234 , sec . 900 , 43 Stat . 336 ; Old Colony Trust Co. v . Commissioner , 279 U.S. 716 , 721 ( 1929 ) ; Williamsport Wire Rope Co ...
... Board of Tax Appeals , was created by section 900 of the Revenue Act of 1924. Revenue Act of 1924 , ch . 234 , sec . 900 , 43 Stat . 336 ; Old Colony Trust Co. v . Commissioner , 279 U.S. 716 , 721 ( 1929 ) ; Williamsport Wire Rope Co ...
23. lappuse
... Board of Tax Appeals noted that the issue of the Board's jurisdiction was of great importance , that Congress's grant of jurisdiction to the Board was " somewhat indefinite and does not clearly define what cases it may take jurisdiction ...
... Board of Tax Appeals noted that the issue of the Board's jurisdiction was of great importance , that Congress's grant of jurisdiction to the Board was " somewhat indefinite and does not clearly define what cases it may take jurisdiction ...
96. lappuse
... Board held that sec . 233 of the Revenue Act of 1928 , ch . 852 , 45 Stat . 849 , and the Revenue Act of 1932 , ch . 209 , 47 Stat . 230 , an almost ver- batim predecessor to sec . 882 ( c ) ( 2 ) , I.R.C. , did not include a timely ...
... Board held that sec . 233 of the Revenue Act of 1928 , ch . 852 , 45 Stat . 849 , and the Revenue Act of 1932 , ch . 209 , 47 Stat . 230 , an almost ver- batim predecessor to sec . 882 ( c ) ( 2 ) , I.R.C. , did not include a timely ...
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9th Cir adjustments Admin administrative affd amended amount Anglo-Am Antarctica Appeals officer apply assessment Brand X capital loss Chevron claim closing agreement coal Commis Commissioner community property laws computation Congress conservation easement Court of Appeals December 31 deficiency notice Direct Tea Trading disputed regulations election entitled Fairfax County Federal income tax Federal tax foreign corporation GATT rate Grist Mill property gross income hearing Income Tax Regs income tax return Internal Revenue Code Internal Revenue Service interpretation issue jurisdiction Lee Ranch legislative history levy LIFO limited majority mark-to-market ment method of accounting Natl notice of determination ous payment 99.00 overpayment interest parties petition petitioner petitioner's Planegger Proced provides real property reasonable refund relevant text relief Rept request respondent respondent's Revenue Act rule Secretary section 233 sioner spouse Stat statute statutory Subsequent miscellane supply contracts supra T.C. Memo Tax Court tax lien taxpayer tion United Zapara