Reports of the United States Tax Court, 126. sējumsThe Court, 2006 |
No grāmatas satura
1.–5. rezultāts no 52.
29. lappuse
... Trade ( GATT ) . Interest computed pur- suant to the amendment is generally referred to as GATT interest and the revised interest rate as the GATT rate . is $ 4,375,689.66 greater than the $ 60,912,833.81 computed by ( 28 ) STATE FARM ...
... Trade ( GATT ) . Interest computed pur- suant to the amendment is generally referred to as GATT interest and the revised interest rate as the GATT rate . is $ 4,375,689.66 greater than the $ 60,912,833.81 computed by ( 28 ) STATE FARM ...
37. lappuse
... Trade Negotiations conducted under the auspices of the General Agreement on Tariffs and Trade ( " GATT " ) , the lower corporate overpayment interest rate of 0.5 percent set forth in the 1994 amendment is referred to as the " GATT rate ...
... Trade Negotiations conducted under the auspices of the General Agreement on Tariffs and Trade ( " GATT " ) , the lower corporate overpayment interest rate of 0.5 percent set forth in the 1994 amendment is referred to as the " GATT rate ...
96. lappuse
... Trading Co. v . Commissioner , 38 B.T.A. 711 ( 1938 ) , a setting similar to that here , the 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 ...
... Trading Co. v . Commissioner , 38 B.T.A. 711 ( 1938 ) , a setting similar to that here , the 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 ...
97. lappuse
... trade or business in the United States ( effec- tively connected income ) , and petitioner claimed the expenses on ... Trading Co. v . Commissioner , 38 B.T.A. 711 ( 1938 ) , the Board of Tax Appeals ( Board ) held that section 233 of ...
... trade or business in the United States ( effec- tively connected income ) , and petitioner claimed the expenses on ... Trading Co. v . Commissioner , 38 B.T.A. 711 ( 1938 ) , the Board of Tax Appeals ( Board ) held that section 233 of ...
99. lappuse
... Trading Co. v . Commissioner , supra , and its progeny , and to disavow all contrary interpretations expressed by the Court of Appeals for the Fourth Circuit and the Board . We agree with petitioner that section 882 ( c ) ( 2 ) does not ...
... Trading Co. v . Commissioner , supra , and its progeny , and to disavow all contrary interpretations expressed by the Court of Appeals for the Fourth Circuit and the Board . We agree with petitioner that section 882 ( c ) ( 2 ) does not ...
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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