Reports of the United States Tax Court, 126. sējumsThe Court, 2006 |
No grāmatas satura
1.5. rezultāts no 72.
. lappuse
... parties and ( b ) any decision to be entered in a proceeding under rules similar to section 7463 . This order supersedes Delegation Order No. 42 , dated June 1 , 2004 . Dated : Washington , D.C. June 1 , 2006 JOHN O. COLVIN Chief Judge ...
... parties and ( b ) any decision to be entered in a proceeding under rules similar to section 7463 . This order supersedes Delegation Order No. 42 , dated June 1 , 2004 . Dated : Washington , D.C. June 1 , 2006 JOHN O. COLVIN Chief Judge ...
2. lappuse
... parties stipulated that interest would be assessed as pro- vided by law and that effective upon entry of the decision by the Court , petitioner waived the restrictions contained in sec- tion 6213 ( a ) prohibiting assessment and ...
... parties stipulated that interest would be assessed as pro- vided by law and that effective upon entry of the decision by the Court , petitioner waived the restrictions contained in sec- tion 6213 ( a ) prohibiting assessment and ...
6. lappuse
... parties to file supple- mental briefs addressing the issue of whether this case should be dismissed as moot . 10 Although this language is somewhat open ended , the legislative history clarifies that this required verification pertains ...
... parties to file supple- mental briefs addressing the issue of whether this case should be dismissed as moot . 10 Although this language is somewhat open ended , the legislative history clarifies that this required verification pertains ...
7. lappuse
... parties agreed that there was no unpaid liability upon which a lien or levy could be based after the taxpayer had paid the liability in full . In the instant case , as in Chocallo and Gerakios , respond- ent acknowledges that there is ...
... parties agreed that there was no unpaid liability upon which a lien or levy could be based after the taxpayer had paid the liability in full . In the instant case , as in Chocallo and Gerakios , respond- ent acknowledges that there is ...
25. lappuse
... parties . Id . If we have jurisdiction to resolve the *** issue , we should not ask the taxpayer who raises that issue at an Appeals Office hearing and in this Court to go to another court to resolve that issue " . Washington I ...
... parties . Id . If we have jurisdiction to resolve the *** issue , we should not ask the taxpayer who raises that issue at an Appeals Office hearing and in this Court to go to another court to resolve that issue " . Washington I ...
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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