Reports of the Tax Court of the United States, 111. sējumsU.S. Government Printing Office, 1998 |
No grāmatas satura
1.–5. rezultāts no 100.
26. lappuse
... Petitioner's right to elect the LIFO method for labor and overhead costs or condition its right to make such an election on electing LIFO for the " good " produced by such labor and overhead . We agree with respondent . We find petitioner's ...
... Petitioner's right to elect the LIFO method for labor and overhead costs or condition its right to make such an election on electing LIFO for the " good " produced by such labor and overhead . We agree with respondent . We find petitioner's ...
29. lappuse
... petitioner as to what section 1.472-1 ( c ) , Income Tax Regs . , which permits a taxpayer to elect what we shall refer to as the raw material content LIFO inventory method , provides and allows . We reject petitioner's position that ...
... petitioner as to what section 1.472-1 ( c ) , Income Tax Regs . , which permits a taxpayer to elect what we shall refer to as the raw material content LIFO inventory method , provides and allows . We reject petitioner's position that ...
34. lappuse
... petitioner , Consolidated should be afforded great flexibility with respect to Consolidated's LIFO method . In sup- port of that position , petitioner cites section 1.472-1 ( a ) and ( 1 ) and section 1.472–8 ( b ) ( 3 ) ( i ) ( d ) ...
... petitioner , Consolidated should be afforded great flexibility with respect to Consolidated's LIFO method . In sup- port of that position , petitioner cites section 1.472-1 ( a ) and ( 1 ) and section 1.472–8 ( b ) ( 3 ) ( i ) ( d ) ...
35. lappuse
... petitioner cites several cases , including Hutzler Bros. Co. v . Commissioner , 8 T.C. 14 , 29 ( 1947 ) . We find all of those cases to be distinguishable and petitioner's reliance on them to be misplaced . In the interest of brevity ...
... petitioner cites several cases , including Hutzler Bros. Co. v . Commissioner , 8 T.C. 14 , 29 ( 1947 ) . We find all of those cases to be distinguishable and petitioner's reliance on them to be misplaced . In the interest of brevity ...
37. lappuse
... petitioner's position here : The process envisaged by Lifo involves not so much the ascertainment of cost as the ascertainment of what it is of which we are to discover the cost . The last in , first out formula assumes that the ...
... petitioner's position here : The process envisaged by Lifo involves not so much the ascertainment of cost as the ascertainment of what it is of which we are to discover the cost . The last in , first out formula assumes that the ...
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Populāri fragmenti
72. lappuse - If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (In addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of section 522, relating to interest on deficiencies, shall not be applicable.
67. lappuse - Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof...
18. lappuse - Taxable Income shall be computed under the method of accounting on the basis of which the taxpayer regularly computes his Income In keeping his books.
93. lappuse - The amount of the credit taken under this section shall be subject to each of the following limitations: (1) The amount of the credit In respect of the tax paid or accrued to any country shall not exceed the same proportion of the tax against which such credit is taken, which the taxpayer's net income from sources within such country bears to his entire net Income for the same taxable year...
19. lappuse - Authorization. A taxpayer may use the method provided in subsection (b) (whether or not such method has been prescribed under section 471) in inventorying goods specified in an application to use such method filed at such time and in such manner as the Secretary or his delegate may prescribe. The change to, and the use of, such method shall be in accordance with such regulations as the Secretary or his delegate may prescribe as necessary in order that the use of such method may clearly reflect income.
18. lappuse - Whenever in the opinion of the Commissioner the use of inventories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.
217. lappuse - ... (1) a statement of the time, place, and nature of public rule making proceedings; (2) reference to the authority under which the rule is proposed; and (3) either the terms or substance of the proposed rule or a description of the subjects and issues involved.
58. lappuse - B exceeds the excess of — (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus (B) the amounts previously assessed (or collected without assessment) as a deficiency, over — (2) the amount of rebates, as defined in subsection (b) (2), made.
85. lappuse - A check or other draft does not of itself operate as an assignment of any funds in the hands of the drawee available for its payment, and the drawee is not liable on the instrument until he accepts it.
217. lappuse - After notice required by this section, the agency shall afford interested persons an opportunity to participate in the rule making through submission of written data, views, or arguments with or without opportunity to present the same orally in any manner; and, after consideration of all relevant matter presented, the agency shall incorporate in any rules adopted a concise general statement of their basis and purpose.