Reports of the United States Tax Court, 86. sējumsUnited States Tax Court, 1986 |
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1.–5. rezultāts no 100.
xv. lappuse
... entered into a mining lease with Price Coal which required the payment of one - quarter of the annual royalty in cash and the remaining three - quarters by means of a nonrecourse or a recourse note . Ps also entered into contracts with ...
... entered into a mining lease with Price Coal which required the payment of one - quarter of the annual royalty in cash and the remaining three - quarters by means of a nonrecourse or a recourse note . Ps also entered into contracts with ...
20. lappuse
... entered into a contract for the sale of coal dated December 29 , 1978 , with Price , Ltd. ( " Buyer " ) , under ... entering into this contract , Buyer hereby agrees to lend Seller $ 33,750.00 to be repaid under the terms of the non ...
... entered into a contract for the sale of coal dated December 29 , 1978 , with Price , Ltd. ( " Buyer " ) , under ... entering into this contract , Buyer hereby agrees to lend Seller $ 33,750.00 to be repaid under the terms of the non ...
23. lappuse
... entered the Price Coal leasing program for 1979-80 , including Mr. and Mrs. Reaume . Mr. Reaume listed his occupation on his Federal income tax returns for the years at issue as " corporation president , " and Mrs. Reaume listed her ...
... entered the Price Coal leasing program for 1979-80 , including Mr. and Mrs. Reaume . Mr. Reaume listed his occupation on his Federal income tax returns for the years at issue as " corporation president , " and Mrs. Reaume listed her ...
27. lappuse
... entered the 1979-80 program , investing in one - half unit ( 150,000 tons of coal ) requiring an advanced minimum royalty of $ 27,500 and a cash payment of $ 6,875 . Mr. and Mrs. Croci were retired during their taxable year at issue ...
... entered the 1979-80 program , investing in one - half unit ( 150,000 tons of coal ) requiring an advanced minimum royalty of $ 27,500 and a cash payment of $ 6,875 . Mr. and Mrs. Croci were retired during their taxable year at issue ...
36. lappuse
... entered agree- ments with corporations controlled by Rodman G. Price , the promoter . The common issue is whether the various taxpay- ers are entitled to claim losses on their Federal income tax returns attributable to advanced royalty ...
... entered agree- ments with corporations controlled by Rodman G. Price , the promoter . The common issue is whether the various taxpay- ers are entitled to claim losses on their Federal income tax returns attributable to advanced royalty ...
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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...