Reports of the United States Tax Court, 94. sējumsUnited States Tax Court, 1990 |
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1.–5. rezultāts no 100.
5. lappuse
... authority to determine whether the taxes in issue were dischargeable or discharged in the bankruptcies . In so couching the issue , the parties have overlooked the possibility that we may have jurisdiction over the merits of the 1983 ...
... authority to determine whether the taxes in issue were dischargeable or discharged in the bankruptcies . In so couching the issue , the parties have overlooked the possibility that we may have jurisdiction over the merits of the 1983 ...
11. lappuse
... authority of sec . 6213 ( a ) , I.R.C. , R is enjoined from collecting the premature assessment contained in his notice of intention to levy until our decisions with respect to 1983 become final . Gordon F. Kamholz , pro se . Robert P ...
... authority of sec . 6213 ( a ) , I.R.C. , R is enjoined from collecting the premature assessment contained in his notice of intention to levy until our decisions with respect to 1983 become final . Gordon F. Kamholz , pro se . Robert P ...
31. lappuse
... authority or is attributable to facts adequately disclosed on the return . Sec . 6661 ( b ) ( 2 ) ( B ) . It appears that there is or was substantial authority or adequate disclosure of all matters in dispute except for petitioner's ...
... authority or is attributable to facts adequately disclosed on the return . Sec . 6661 ( b ) ( 2 ) ( B ) . It appears that there is or was substantial authority or adequate disclosure of all matters in dispute except for petitioner's ...
41. lappuse
... ; primary . Highest in rank , authority , character , importance , or degree . " Black's Law Dictionary , p . 1073 ( 5th ed . 1979 ) . and $ 3,875.55 for 1982 and 1983 , respectively . ( 20 ) 41 KEANINI v . COMMISSIONER.
... ; primary . Highest in rank , authority , character , importance , or degree . " Black's Law Dictionary , p . 1073 ( 5th ed . 1979 ) . and $ 3,875.55 for 1982 and 1983 , respectively . ( 20 ) 41 KEANINI v . COMMISSIONER.
53. lappuse
... authority granted in title 31 U.S.C. section 3105 ( 1982 ) . Within that authority , the Secretary may , among other authorizations , prescribe the form and amount , the way in which they will be issued , the condi- tions ( including ...
... authority granted in title 31 U.S.C. section 3105 ( 1982 ) . Within that authority , the Secretary may , among other authorizations , prescribe the form and amount , the way in which they will be issued , the condi- tions ( including ...
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9th Cir addition to tax affd amended amount apply argues assets Bank Barbados basis carryback cash surrender value claimed Commissioner commodities dealer common stock computed Congress contract corporation costs Court of Appeals decedent decedent's deduction dividends docket entitled estate tax expenses expert fact Federal income tax filed FPAA geothermal gift tax Goldman Sachs golf course GSDII home office included Income Tax Regs income tax return interest Internal Revenue Internal Revenue Code Internal Revenue Service Iran issue lease liability loss mailing marital deduction master recordings motion notice of deficiency operation opinion parties partnership payments percent petition petitioner petitioner's preferred shareholders preferred stock purchase purposes pursuant references regulations rental reported repos Rept respect respondent's Rule shares Southern Comfort special trial judges statute statutory stipulated supra T-Bills T.C. Memo Tax Court taxable income taxpayer tion trade or business transactions trust United
Populāri fragmenti
772. lappuse - The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted.
217. lappuse - The 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 to sell and both having reasonable knowledge of relevant facts.
411. lappuse - Secretary or his delegate may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses. if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.
342. lappuse - For the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body...
667. lappuse - All the rest, residue and remainder of all 196 US Statement of the Case. the property and estate, real, personal and mixed, of every description, and wheresoever situated, of which I may die seized or possessed...
326. lappuse - ... to the taxpayer at his last known address, shall be sufficient for the purposes of this title even if such taxpayer is deceased, or is under a legal disability, or. in the case of a corporation, has terminated its existence.
15. lappuse - Notwithstanding the provisions of section 7421 (a), the making of such assessment or the beginning of such proceeding or levy during the time such prohibition Is In force may be enjoined by a proceeding In the proper court.
576. lappuse - ... (1) The communications must originate in a confidence that they will not be disclosed; (2) This element of confidentiality must be essential to the full and satisfactory maintenance of the relation between the parties; (3) The relation must be one which in the opinion of the community ought to be sedulously fostered; (4) The injury that would inure to the relation by the disclosure of the communications must be greater than the benefit thereby gained for the correct disposal of litigation.
847. lappuse - The amounts that may be deducted as claims against a decedent's estate are such only as represent personal obligations of the decedent existing at the time of his death, whether or not then matured, and interest thereon which had accrued at the time of death.
30. lappuse - An individual (including a trust or estate) can also deduct ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income...