Reports of the United States Tax Court, 86. sējumsUnited States Tax Court, 1986 |
No grāmatas satura
1.–5. rezultāts no 100.
41. lappuse
... accounting ) and the regulations thereunder . For purposes of this paragraph , a minimum royalty provision requires that a substantially uniform amount of royalties be paid at least annually either over the life of the lease or for a ...
... accounting ) and the regulations thereunder . For purposes of this paragraph , a minimum royalty provision requires that a substantially uniform amount of royalties be paid at least annually either over the life of the lease or for a ...
117. lappuse
... accounting using the calendar year as its taxable year . Gulf , as the common parent of an affiliated group of corporations , timely filed consolidated Federal income tax returns for its taxable years 1974 and 1975 on behalf of itself ...
... accounting using the calendar year as its taxable year . Gulf , as the common parent of an affiliated group of corporations , timely filed consolidated Federal income tax returns for its taxable years 1974 and 1975 on behalf of itself ...
122. lappuse
... accounting and taxation of sales by the trading companies of natural gas liquid products pursuant to the 1954 agreement . The final amendments to the 1954 agreement were made by the Tehran agreement executed on February 14 , 1971 ...
... accounting and taxation of sales by the trading companies of natural gas liquid products pursuant to the 1954 agreement . The final amendments to the 1954 agreement were made by the Tehran agreement executed on February 14 , 1971 ...
136. lappuse
... accounting that did not occur until the taxable year 1975. No evidence was presented at trial or by stipulation as to the characterization of these items upon petitioner's books or as to when any changes in characterization might have ...
... accounting that did not occur until the taxable year 1975. No evidence was presented at trial or by stipulation as to the characterization of these items upon petitioner's books or as to when any changes in characterization might have ...
157. lappuse
... accounting period . P timely filed a separate return on a calendar basis for 1968 and 1969. For 1970 , P timely filed a short period separate return for the 6 - month period ending June 30 , 1970 . P then joined in the filing of ...
... accounting period . P timely filed a separate return on a calendar basis for 1968 and 1969. For 1970 , P timely filed a short period separate return for the 6 - month period ending June 30 , 1970 . P then joined in the filing of ...
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9th Cir accrued activity affd agreement alternative minimum tax amount apply assets Barrow Brooksville cash CATV CATV system claimed Commissioner Comp-U-Med Comp-U-Med's contract corporation Court crude oil decedent decedent's December 31 deductions determined Digitax distribution Erickson executed expenses fact fair market value Federal income tax fees filed franchise gift tax gross income Income Tax Regs income tax return interest Internal Revenue Code Internal Revenue Service investment investors issue Kuwait lease limited loss mineral minimum NIOC nonrecourse debt nonrecourse note Norwood notice of deficiency obligation operating organization paid parties partner partnership Paxton payment percent period petition petitioner petitioner's production promissory note purchase purposes pursuant received Reportco respect respondent respondent's royalty Rule Service statute statutory notice straddle sublicenses supra T-Bond T.C. Memo tax liability taxable taxpayer terminals tion trade or business transaction trust windfall profit tax
Populāri fragmenti
957. lappuse - Subject to the limitation of section 904, the following amounts shall be allowed as the credit under subsection (a): (1) CITIZENS AND DOMESTIC CORPORATIONS.— In the case of a citizen of the United States and of a domestic corporation, the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the United States; and (2) RESIDENT OF THE UNITED STATES OR PUERTO RICO.
576. 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 sell and both having reasonable knowledge of relevant facts.
343. lappuse - The amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted for as of a different period.
805. lappuse - ... for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
488. lappuse - The Board in redetermining a deficiency in respect of any taxable year shall consider such facts with relation to the taxes for other taxable years as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the tax for any other taxable year has been overpaid or underpaid.
805. lappuse - ... the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom ; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.
132. lappuse - An economic interest is possessed in every case in which the taxpayer has acquired, by investment, any interest in mineral in place or standing...
956. lappuse - ... in the year in which the taxes of the foreign country or the possession of the United States accrued, subject, however, to the conditions prescribed in subsection (c) of this section.
1039. lappuse - We cannot too often reiterate that 'taxation is not so much concerned with the refinements of title as it is with actual command over the property taxed — the actual benefit for which the tax is paid.
142. lappuse - If It were not for the fact that the property received In exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...