Reports of the Tax Court of the United States, 118. sējumsU.S. Government Printing Office, 2002 |
No grāmatas satura
1.–5. rezultāts no 100.
1. lappuse
... deduction of wages by the amount of the TJCs , pursuant to sec . 280C ( a ) , I.R.C. , and reported to Ps their proportionate shares of its resulting net income ( F's resulting net income ) . Ps computed their regular tax liability by ...
... deduction of wages by the amount of the TJCs , pursuant to sec . 280C ( a ) , I.R.C. , and reported to Ps their proportionate shares of its resulting net income ( F's resulting net income ) . Ps computed their regular tax liability by ...
2. lappuse
... deduction be reduced by the amount of the TJC , and pt . VI , subch . A , ch . 1 , subtit . A ( secs . 55 through 59 , I.R.C. ) does not allow for an adjustment of that reduction for purposes of the alternative minimum tax regime , the ...
... deduction be reduced by the amount of the TJC , and pt . VI , subch . A , ch . 1 , subtit . A ( secs . 55 through 59 , I.R.C. ) does not allow for an adjustment of that reduction for purposes of the alternative minimum tax regime , the ...
4. lappuse
... Deductions , etc. , his proportionate shares of those credits . The Schedules K - 1 reported the proportionate shares as fol- lows : Shareholder 1994 1995 Charles C. Allen , Jr. $ 76,044 $ 43,239 Charles C. Allen III 76,044 43,239 ...
... Deductions , etc. , his proportionate shares of those credits . The Schedules K - 1 reported the proportionate shares as fol- lows : Shareholder 1994 1995 Charles C. Allen , Jr. $ 76,044 $ 43,239 Charles C. Allen III 76,044 43,239 ...
5. lappuse
... deduct as wages the portion of the claimed wages that was equal to his proportionate share of Foods ' TJCS . Respondent determined as a result of these recalculations that each petitioner's application of the TJCS for regular tax ...
... deduct as wages the portion of the claimed wages that was equal to his proportionate share of Foods ' TJCS . Respondent determined as a result of these recalculations that each petitioner's application of the TJCS for regular tax ...
8. lappuse
... deduct the portion of wages incurred for the taxable year equal to the TJC deter- mined for that year . A taxpayer , however , may forgo the dis- allowed deduction by electing not to determine a TJC for that year . Sec . 51 ( j ) ...
... deduct the portion of wages incurred for the taxable year equal to the TJC deter- mined for that year . A taxpayer , however , may forgo the dis- allowed deduction by electing not to determine a TJC for that year . Sec . 51 ( j ) ...
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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.]