Reports of the United States Tax Court, 86. sējumsUnited States Tax Court, 1986 |
No grāmatas satura
1.–5. rezultāts no 99.
36. lappuse
... expenses incurred either in a trade or business or in an activity for which deductions are allowable under para- graphs ( 1 ) and ( 2 ) of section 212. Otherwise , under section 183 ( b ) ( 2 ) these deductions are allowable only to the ...
... expenses incurred either in a trade or business or in an activity for which deductions are allowable under para- graphs ( 1 ) and ( 2 ) of section 212. Otherwise , under section 183 ( b ) ( 2 ) these deductions are allowable only to the ...
216. lappuse
... expenses related to unbilled December revenue have occurred as of December 31 of each year in issue . As in Public Service Co. of New Hampshire v . Commissioner , 78 T.C. 445 ( 1982 ) , we recognize that the cycle meter reading method ...
... expenses related to unbilled December revenue have occurred as of December 31 of each year in issue . As in Public Service Co. of New Hampshire v . Commissioner , 78 T.C. 445 ( 1982 ) , we recognize that the cycle meter reading method ...
237. lappuse
... expenses and personal travel were being paid for by Purcell Enterprises , Inc. , and therefore did not know , or have reason to know , of the omission of these items from the joint tax returns she filed with her then husband . The ...
... expenses and personal travel were being paid for by Purcell Enterprises , Inc. , and therefore did not know , or have reason to know , of the omission of these items from the joint tax returns she filed with her then husband . The ...
243. lappuse
... expenses by the corporation , from her testimony it is reasonably clear that whatever benefit she received was not significant . She only occasionally went on trips with Mr. Purcell and made insignificant charges on her American Express ...
... expenses by the corporation , from her testimony it is reasonably clear that whatever benefit she received was not significant . She only occasionally went on trips with Mr. Purcell and made insignificant charges on her American Express ...
271. lappuse
... expenses to arrive at current operating needs . The parties in their calculations each adjust total operating expenses for inflation.8 The parties ' computations of working capital diverge at the point where they reduce the inventory ...
... expenses to arrive at current operating needs . The parties in their calculations each adjust total operating expenses for inflation.8 The parties ' computations of working capital diverge at the point where they reduce the inventory ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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...