Reports of the Tax Court of the United States, 118. sējumsU.S. Government Printing Office, 2002 |
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1.–5. rezultāts no 100.
iii. lappuse
United States. Tax Court. JUDGES OF THE UNITED STATES TAX COURT MARY ANN COHEN STEPHEN J. SWIFT JOEL GERBER ROBERT P. RUWE LAURENCE J. WHALEN JOHN O. COLVIN JAMES S. HALPERN RENATO BEGHE Chief Judge THOMAS B. WELLS Judges CAROLYN P ...
United States. Tax Court. JUDGES OF THE UNITED STATES TAX COURT MARY ANN COHEN STEPHEN J. SWIFT JOEL GERBER ROBERT P. RUWE LAURENCE J. WHALEN JOHN O. COLVIN JAMES S. HALPERN RENATO BEGHE Chief Judge THOMAS B. WELLS Judges CAROLYN P ...
ix. lappuse
... Tax Court will draw near and give their attention . The Court is now in special session , Chief Judge Thomas B. Wells presiding . CHIEF JUDGE WELLS : Please be seated . Good afternoon . On behalf of my colleagues , I'd like to welcome ...
... Tax Court will draw near and give their attention . The Court is now in special session , Chief Judge Thomas B. Wells presiding . CHIEF JUDGE WELLS : Please be seated . Good afternoon . On behalf of my colleagues , I'd like to welcome ...
xiv. lappuse
United States. Tax Court. That is why he would argue that it was here on the Tax Court that he gave the ultimate service to his country , and it was here that he reached the highest honor in his chosen profession . I don't think that he ...
United States. Tax Court. That is why he would argue that it was here on the Tax Court that he gave the ultimate service to his country , and it was here that he reached the highest honor in his chosen profession . I don't think that he ...
xvi. lappuse
... court judge , the firm name was changed to Shields , Rainwater & Humble . Over the years , Perry became a leading tax lawyer in Tennessee . He represented clients and taxpayers in the U.S. Court of Appeals for the Sixth Circuit , in ...
... court judge , the firm name was changed to Shields , Rainwater & Humble . Over the years , Perry became a leading tax lawyer in Tennessee . He represented clients and taxpayers in the U.S. Court of Appeals for the Sixth Circuit , in ...
xvii. lappuse
United States. Tax Court. Perry and Lap , I began to refer to that vast stretch of land from the plains of the Mississippi Delta to the pinnacles of the Great Smoky Mountains as Outer Arkansas . Judge Shields gave this Court 12 of the ...
United States. Tax Court. Perry and Lap , I began to refer to that vast stretch of land from the plains of the Mississippi Delta to the pinnacles of the Great Smoky Mountains as Outer Arkansas . Judge Shields gave this Court 12 of the ...
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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.]