Reports of the United States Tax Court, 126. sējumsThe Court, 2006 |
No grāmatas satura
1.–5. rezultāts no 20.
261. lappuse
... coal mines . The coal mines were subject to two coal supply contracts that obligated the mine owner to provide electric utilities with coal . The benefits and obliga- tions under the contracts were governed by New Mexico law . The gold ...
... coal mines . The coal mines were subject to two coal supply contracts that obligated the mine owner to provide electric utilities with coal . The benefits and obliga- tions under the contracts were governed by New Mexico law . The gold ...
262. lappuse
... coal supply contracts that burdened coal mine property received by a partnership , as part of an exchange under section 1031 , are like - kind property to the gold mining property transferred by the part- nership . Background On June 25 ...
... coal supply contracts that burdened coal mine property received by a partnership , as part of an exchange under section 1031 , are like - kind property to the gold mining property transferred by the part- nership . Background On June 25 ...
263. lappuse
... coal supply contracts entered into in the early 1980s by Santa Fe with Tucson Electric Power Co. ( TEPCO ) and ... coal land . During the early 1990s , the annual coal out- put of the Lee Ranch mine was approximately 3.2 million to 5.0 ...
... coal supply contracts entered into in the early 1980s by Santa Fe with Tucson Electric Power Co. ( TEPCO ) and ... coal land . During the early 1990s , the annual coal out- put of the Lee Ranch mine was approximately 3.2 million to 5.0 ...
264. lappuse
... coal to others if such sales would impair its ability to satisfy the supply contract obligations to TEPCO . The TEPCO supply contract " [ inured ] to the benefit of and [ was ] binding upon the Parties and their respective succes- sors ...
... coal to others if such sales would impair its ability to satisfy the supply contract obligations to TEPCO . The TEPCO supply contract " [ inured ] to the benefit of and [ was ] binding upon the Parties and their respective succes- sors ...
265. lappuse
... coal . Santa Fe was required to maintain coal reserves adequate to supply the quantity of coal called for under the WEF con- tract . The WEF contract provided that any party subsequently acquiring an interest in the Lee Ranch mine coal ...
... coal . Santa Fe was required to maintain coal reserves adequate to supply the quantity of coal called for under the WEF con- tract . The WEF contract provided that any party subsequently acquiring an interest in the Lee Ranch mine coal ...
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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