Reports of the Tax Court of the United States, 118. sējumsU.S. Government Printing Office, 2002 |
No grāmatas satura
1.–5. rezultāts no 52.
xxviii. lappuse
... Agency of Carthage , Inc. Sta - Home Health Agency of Greenwood , Inc. Sta - Home Health Agency of Jackson , Inc. Sta - Home Home Health Agency , Inc. Sta - Home Home Health Agency , Inc. , of Forest , Mississippi Sta - Home Home Health ...
... Agency of Carthage , Inc. Sta - Home Health Agency of Greenwood , Inc. Sta - Home Health Agency of Jackson , Inc. Sta - Home Home Health Agency , Inc. Sta - Home Home Health Agency , Inc. , of Forest , Mississippi Sta - Home Home Health ...
132. lappuse
... agency beyond his control , is no longer useful or available to him for his purposes . " Id .; see also Wheeler v . Commissioner , 58 T.C. 459 , 462-463 ( 1972 ) ( where it was held that the taxpayer's choice to destroy his building was ...
... agency beyond his control , is no longer useful or available to him for his purposes . " Id .; see also Wheeler v . Commissioner , 58 T.C. 459 , 462-463 ( 1972 ) ( where it was held that the taxpayer's choice to destroy his building was ...
148. lappuse
... agency in Minnesota requires a principal to retain some measure of control over the agent for a valid agency relationship to exist . See Jurek v . Thompson , 241 N.W.2d 788 ( Minn . 1976 ) . Petitioners claim they retained no control ...
... agency in Minnesota requires a principal to retain some measure of control over the agent for a valid agency relationship to exist . See Jurek v . Thompson , 241 N.W.2d 788 ( Minn . 1976 ) . Petitioners claim they retained no control ...
150. lappuse
... agency des- ignation when both the designated agent and the designated principal adhere to the terms of the contract . Petitioners vol- untarily entered into multiple UMAS with MCP , which were in effect for 1994 and 1995. Each of those ...
... agency des- ignation when both the designated agent and the designated principal adhere to the terms of the contract . Petitioners vol- untarily entered into multiple UMAS with MCP , which were in effect for 1994 and 1995. Each of those ...
151. lappuse
United States. Tax Court. tually based agency designation may be disregarded under State law simply does not ring true . Petitioners rely primarily on Hansen v . Commissioner , T.C. Summary Opinion 1998-91 , which has no precedential ...
United States. Tax Court. tually based agency designation may be disregarded under State law simply does not ring true . Petitioners rely primarily on Hansen v . Commissioner , T.C. Summary Opinion 1998-91 , which has no precedential ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
affd agreement alternative minimum tax amount Appeals officer apply assessment assets Beech Trucking benefit Blonien Burndy-Japan Burndy-US Caracci claim Clinpath stock Commissioner computing corporation deduction distribution documents EAPR election employees Estate fair market value Farm Federal income tax filed Finley Kumble Framatome Furukawa and Sumitomo Galena airport gross income home health Income Tax Regs income tax return interest expense interest income Internal Revenue Internal Revenue Code issue jurisdiction Leasing legislative history manufactured ment minimum tax notice of deficiency paid parties partner partnership percent peti petition petitioner's Petitioners contend Puerto Rico purposes pursuant regulations reimbursement Rept respect respondent's Revenue Procedures Rule shareholders shares sioner Sta-Home tax-exempt entities statute statutory stipulated summary judgment Sun Shipping supra T.C. Memo Tate & Lyle Tax Court tax liability taxable income taxpayer tion trade or business transfer Treeco United video games WHTC
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.]