Reports of the United States Tax Court, 126. sējumsThe Court, 2006 |
No grāmatas satura
1.–5. rezultāts no 54.
120. lappuse
... reasonable cause " for the fail- ure to file a timely return is shown . * * * [ Id . at 909. ] As to the " terminal date " that the Board had adopted in Taylor Sec . , Inc. v . Commissioner , supra , the Court of Appeals for the Fourth ...
... reasonable cause " for the fail- ure to file a timely return is shown . * * * [ Id . at 909. ] As to the " terminal date " that the Board had adopted in Taylor Sec . , Inc. v . Commissioner , supra , the Court of Appeals for the Fourth ...
121. lappuse
... reasonable time before filing his own return , the taxpayer may still enjoy the privilege of all deductions and credits , there is then no inducement to foreign corporations voluntarily to file timely returns . In the absence of ...
... reasonable time before filing his own return , the taxpayer may still enjoy the privilege of all deductions and credits , there is then no inducement to foreign corporations voluntarily to file timely returns . In the absence of ...
122. lappuse
... reasonable terminal period prescribed in the Blenheim case and is now precluded from obtaining the benefits of any deductions it might have otherwise been enti- tled to claim had it filed a timely return . * * * [ Georday Enters . v ...
... reasonable terminal period prescribed in the Blenheim case and is now precluded from obtaining the benefits of any deductions it might have otherwise been enti- tled to claim had it filed a timely return . * * * [ Georday Enters . v ...
123. lappuse
... reasonable time to do so . Id . at 157 . Respondent argues in this case that the Court in Espinosa v . Commissioner , supra at 156 , interpreted Anglo - Am . Direct Tea Trading Co. v . Commissioner , 38 B.T.A. 711 ( 1938 ) , to hold ...
... reasonable time to do so . Id . at 157 . Respondent argues in this case that the Court in Espinosa v . Commissioner , supra at 156 , interpreted Anglo - Am . Direct Tea Trading Co. v . Commissioner , 38 B.T.A. 711 ( 1938 ) , to hold ...
128. lappuse
... reasonably and in good faith in failing to file a U.S. income tax return " . Sec . 1.882–4 ( a ) ( 3 ) ( ii ) , Income Tax Regs . Section 1.882-4 ( a ) ( 3 ) ( ii ) and ( iii ) , Income Tax Regs . , as final- ized in the 2003 ...
... reasonably and in good faith in failing to file a U.S. income tax return " . Sec . 1.882–4 ( a ) ( 3 ) ( ii ) , Income Tax Regs . Section 1.882-4 ( a ) ( 3 ) ( ii ) and ( iii ) , Income Tax Regs . , as final- ized in the 2003 ...
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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