Reports of the Tax Court of the United States, 118. sējumsU.S. Government Printing Office, 2002 |
No grāmatas satura
1.–5. rezultāts no 43.
147. lappuse
... leased petitioners ' farm during 1994 and 1995 and paid petitioners a portion of what was produced on the farm as rent , respondent did not determine that the in- come petitioners reported as farm rental income on Form 4835 was subject ...
... leased petitioners ' farm during 1994 and 1995 and paid petitioners a portion of what was produced on the farm as rent , respondent did not determine that the in- come petitioners reported as farm rental income on Form 4835 was subject ...
185. lappuse
... Leasing Co. $ 682,931 $ 235,504 37.12 Sun Leasing Co. 4,729,086 2,729,628 57.72 666 Leasing Co. 4,072,539 2,138,083 52.50 670 Leasing Co. 1,830,136 853,210 46.62 673 Leasing Co. 1,627,381 727,928 44.73 675 Leasing Co. 1,983,276 ...
... Leasing Co. $ 682,931 $ 235,504 37.12 Sun Leasing Co. 4,729,086 2,729,628 57.72 666 Leasing Co. 4,072,539 2,138,083 52.50 670 Leasing Co. 1,830,136 853,210 46.62 673 Leasing Co. 1,627,381 727,928 44.73 675 Leasing Co. 1,983,276 ...
186. lappuse
... Leasing Co. $ 408,197 $ 154,339 37.81 666 Leasing Co. 4,083,327 1,964,080 48.10 670 Leasing Co. 1,669,360 610,485 36.57 650 Leasing Co. 536,038 270,003 50.37 652 Leasing Co. 613,066 176,024 28.71 653 Leasing Co. 636,635 118,974 18.69 667 ...
... Leasing Co. $ 408,197 $ 154,339 37.81 666 Leasing Co. 4,083,327 1,964,080 48.10 670 Leasing Co. 1,669,360 610,485 36.57 650 Leasing Co. 536,038 270,003 50.37 652 Leasing Co. 613,066 176,024 28.71 653 Leasing Co. 636,635 118,974 18.69 667 ...
187. lappuse
... Leasing Co. $ 3,288,110 $ 1,221,496 37.15 Sun Leasing Co. 6,872,415 3,966,133 57.71 666 Leasing Co. 6,401,918 3,372,797 52.68 670 Leasing Co. 4,733,818 2,214,708 46.78 673 Leasing Co. 4,308,780 1,924,955 44.68 675 Leasing Co. 3,987,511 ...
... Leasing Co. $ 3,288,110 $ 1,221,496 37.15 Sun Leasing Co. 6,872,415 3,966,133 57.71 666 Leasing Co. 6,401,918 3,372,797 52.68 670 Leasing Co. 4,733,818 2,214,708 46.78 673 Leasing Co. 4,308,780 1,924,955 44.68 675 Leasing Co. 3,987,511 ...
188. lappuse
... Leasing Co. Sun Leasing Co. $ 2,593,100 $ 1,508,054 6,973,146 4,151,644 666 Leasing Co. 8,943,399 5,644,013 670 Leasing Co. 4,132,347 2,304,872 652 Leasing Co. 2,523,829 1,104,364 Kee Leasing Co. 2,012,673 1,424,195 653 Leasing Co ...
... Leasing Co. Sun Leasing Co. $ 2,593,100 $ 1,508,054 6,973,146 4,151,644 666 Leasing Co. 8,943,399 5,644,013 670 Leasing Co. 4,132,347 2,304,872 652 Leasing Co. 2,523,829 1,104,364 Kee Leasing Co. 2,012,673 1,424,195 653 Leasing Co ...
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Populāri fragmenti
179. lappuse - provides: If scientific, technical, or other specialized knowledge will assist the trier of fact to understand the evidence or to determine a fact in issue, a witness qualified as an expert by knowledge, skill, experience, training, or education, may testify thereto in the form of an opinion or otherwise * * * Thus,
341. lappuse - Income Tax Regs. Fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts. Sec. 1.170Al(c)(2), Income Tax Regs.
100. lappuse - "the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.'" United States v. Cartwright, 411 US
97. lappuse - the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts". United States v. Cartwright, 411 US 546, 551
316. lappuse - the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
273. lappuse - When an act of Congress is appropriately challenged in the courts as not conforming to the constitutional mandate the judicial branch of the Government has only one duty,—to lay the article of the Constitution which is invoked beside the statute which is challenged and to decide
3. lappuse - SEC. 38. GENERAL BUSINESS CREDIT. (a) ALLOWANCE OF CREDIT.—There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of— (1) the business credit carryforwards carried to such taxable year, (2) the amount of the current year business credit, plus (3) the business credit
309. lappuse - treaty and statute relate to the same subject, the courts will always endeavor to construe them so as to give effect to both, if that can be done without violating the language of either; but if the two are inconsistent, the one last in date will control the other, * * * [Whitney v. Robertson,
85. lappuse - No gain or loss shall be recognized to a corporation if such corporation is a party to a reorganization and exchanges property, in pursuance of the plan of reorganization, solely for stock or securities in another corporation a party to the reorganization.
169. lappuse - In making the foregoing determinations, the court shall review the whole record or those parts of it cited by a party, and due account shall be taken of the rule of prejudicial error. [Emphasis added.]