Reports of the United States Tax Court, 94. sējumsUnited States Tax Court, 1990 |
No grāmatas satura
1.–5. rezultāts no 100.
5. lappuse
... paid $ 532 and $ 608 , respectively , for lawn care expenses , 54 percent of which is deductible in each taxable year . OPINION Petitioners contend that their 1983 and 1984 income tax liabilities were discharged by the discharge orders ...
... paid $ 532 and $ 608 , respectively , for lawn care expenses , 54 percent of which is deductible in each taxable year . OPINION Petitioners contend that their 1983 and 1984 income tax liabilities were discharged by the discharge orders ...
14. lappuse
... paid , but if my records show otherwise it will be paid immediately . Number 2 and 3 probably does not concern the court at this time , and was only briefed becouse [ sic ] they were on the deficiency letter . On November 22 , 1989 , we ...
... paid , but if my records show otherwise it will be paid immediately . Number 2 and 3 probably does not concern the court at this time , and was only briefed becouse [ sic ] they were on the deficiency letter . On November 22 , 1989 , we ...
56. lappuse
... paid to either of said persons , where the deposit is made in the name of husband and wife , parent and child , brother and sister , or brothers and sisters , whether one of such person shall be a minor or not , and whether the other be ...
... paid to either of said persons , where the deposit is made in the name of husband and wife , parent and child , brother and sister , or brothers and sisters , whether one of such person shall be a minor or not , and whether the other be ...
57. lappuse
... paid to any one or Okla . Stat . tit . 6 , sec . 1180 ( 1961 ) , contained the following language : When a deposit has been made or shall hereafter be made , in any bank or trust company transacting business in this State in the names ...
... paid to any one or Okla . Stat . tit . 6 , sec . 1180 ( 1961 ) , contained the following language : When a deposit has been made or shall hereafter be made , in any bank or trust company transacting business in this State in the names ...
59. lappuse
... paid to person another ( 1 ) Upon the death of the holder of the account , the person or persons designated by him and who have survived him shall be the owners of the account Although petitioner finds this case analogous , we find the ...
... paid to person another ( 1 ) Upon the death of the holder of the account , the person or persons designated by him and who have survived him shall be the owners of the account Although petitioner finds this case analogous , we find the ...
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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...