Reports of the United States Tax Court, 126. sējumsThe Court, 2006 |
No grāmatas satura
1.–5. rezultāts no 91.
20. lappuse
... Regs . 5 The Supreme Court , in Commissioner v . Sunnen , 333 U.S. 591 , 599 ( 1948 ) , stated : Income taxes are levied on an annual basis . Each year is the origin of a new liability and of a separate cause of action . Thus if a claim ...
... Regs . 5 The Supreme Court , in Commissioner v . Sunnen , 333 U.S. 591 , 599 ( 1948 ) , stated : Income taxes are levied on an annual basis . Each year is the origin of a new liability and of a separate cause of action . Thus if a claim ...
70. lappuse
... laws . " Sec . 1.6015–1 ( f ) , Pro- posed Income Tax Regs . , 66 Fed . Reg . 3894 ( Jan. 17 , 2001 ) ; sec . 1.6015-1 ( f ) , Income Tax Regs . The proposed and the final regulations specifically state that " a requesting spouse 5 Of ...
... laws . " Sec . 1.6015–1 ( f ) , Pro- posed Income Tax Regs . , 66 Fed . Reg . 3894 ( Jan. 17 , 2001 ) ; sec . 1.6015-1 ( f ) , Income Tax Regs . The proposed and the final regulations specifically state that " a requesting spouse 5 Of ...
71. lappuse
... tax ( including additions to tax , penalties and interest ) to the extent provided by Federal or state transferee liability or property laws . " Sec . 1.6015-1 ( h ) ( 1 ) , Proposed Income Tax Regs . , 66 Fed . Reg . 3894 ( Jan. 17 ...
... tax ( including additions to tax , penalties and interest ) to the extent provided by Federal or state transferee liability or property laws . " Sec . 1.6015-1 ( h ) ( 1 ) , Proposed Income Tax Regs . , 66 Fed . Reg . 3894 ( Jan. 17 ...
92. lappuse
... income his or her " foreign earned income " . Section 911 ( b ) ( 2 ) limits ... tax home is in a foreign country and who is- ( A ) a citizen of the United ... Regs . , provides : ( h ) Foreign country . The term " foreign 92 ( 89 ) 126 ...
... income his or her " foreign earned income " . Section 911 ( b ) ( 2 ) limits ... tax home is in a foreign country and who is- ( A ) a citizen of the United ... Regs . , provides : ( h ) Foreign country . The term " foreign 92 ( 89 ) 126 ...
93. lappuse
... income earned in Antarctica . We held that Antarctica is not a for- eign country within the meaning of section 911 ( a ) ( 2 ) and sec- tion 1.911-1 ( b ) ( 7 ) , Income Tax Regs . , as in effect in 1962 . In Martin , the taxpayer , as ...
... income earned in Antarctica . We held that Antarctica is not a for- eign country within the meaning of section 911 ( a ) ( 2 ) and sec- tion 1.911-1 ( b ) ( 7 ) , Income Tax Regs . , as in effect in 1962 . In Martin , the taxpayer , as ...
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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