Reports of the United States Tax Court, 94. sējumsUnited States Tax Court, 1990 |
No grāmatas satura
1.–5. rezultāts no 74.
xi. lappuse
... course of the employment . On appeal , the U.S. Court of Appeals for the Fourth Circuit reversed the Tax Court's finding that the work in question was temporary , but did not question the validity of the Tax Court's exception or the ...
... course of the employment . On appeal , the U.S. Court of Appeals for the Fourth Circuit reversed the Tax Court's finding that the work in question was temporary , but did not question the validity of the Tax Court's exception or the ...
17. lappuse
... course , indicates that the [ section ] 6653 ( a ) ( 2 ) addition is in the amount of $ 3,026.00 . This appears to be an error . The correct amount of the addition to tax would be $ 850.00 , fifty percent of the $ 1,700.00 interest ...
... course , indicates that the [ section ] 6653 ( a ) ( 2 ) addition is in the amount of $ 3,026.00 . This appears to be an error . The correct amount of the addition to tax would be $ 850.00 , fifty percent of the $ 1,700.00 interest ...
77. lappuse
... course , depend on its label . We were not deciding that the taxpayer's income was an " active " royalty ; we were decid- ing that the nature of the taxpayer's income was compensa- tion for services and not royalty income . In this ( 60 ) ...
... course , depend on its label . We were not deciding that the taxpayer's income was an " active " royalty ; we were decid- ing that the nature of the taxpayer's income was compensa- tion for services and not royalty income . In this ( 60 ) ...
88. lappuse
... which the letters were mailed . The same clerk does not always handle the processing of a notice from start to finish and in the course of mailing a given notice , it may be handled by as many 88 ( 82 ) 94 UNITED STATES TAX COURT REPORTS.
... which the letters were mailed . The same clerk does not always handle the processing of a notice from start to finish and in the course of mailing a given notice , it may be handled by as many 88 ( 82 ) 94 UNITED STATES TAX COURT REPORTS.
128. lappuse
... courses in business , finance , accounting , or taxation . Throughout her married life , Margaret has never worked outside the home , but has devoted herself to managing the household and raising petitioners ' six children . Margaret is ...
... courses in business , finance , accounting , or taxation . Throughout her married life , Margaret has never worked outside the home , but has devoted herself to managing the household and raising petitioners ' six children . Margaret is ...
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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...