Reports of the Tax Court of the United States, 95. sējumsU.S. Government Printing Office, 1991 |
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1.–5. rezultāts no 36.
18. lappuse
... computed either a net gain or a net loss and recorded that amount on its balance sheet as an asset or a liability designated " Market adjustments on open trades . " These items were reported on Garnac's consolidated balance sheets as ...
... computed either a net gain or a net loss and recorded that amount on its balance sheet as an asset or a liability designated " Market adjustments on open trades . " These items were reported on Garnac's consolidated balance sheets as ...
33. lappuse
... computed by comparing the contract prices with the yearend market prices . Petitioners presented evidence that such adjustments are commonly made in the industry . They contend that the amounts of these adjustments constitute ...
... computed by comparing the contract prices with the yearend market prices . Petitioners presented evidence that such adjustments are commonly made in the industry . They contend that the amounts of these adjustments constitute ...
37. lappuse
... computed its taxable income under the cash receipts and disbursements method . On December 23 , 1982 , SoCal was acquired by National Trust Group . SoCal reported its income for the period prior to its acquisition on the consolidated ...
... computed its taxable income under the cash receipts and disbursements method . On December 23 , 1982 , SoCal was acquired by National Trust Group . SoCal reported its income for the period prior to its acquisition on the consolidated ...
48. lappuse
... computed in accordance with the provisions of the Code covering the determination of taxable income of separate corporations , subject to extent the gain is otherwise deferred by the selling member under the deferred intercompany ...
... computed in accordance with the provisions of the Code covering the determination of taxable income of separate corporations , subject to extent the gain is otherwise deferred by the selling member under the deferred intercompany ...
72. lappuse
... computed according to the capital accounts adjusted for the special allocation . See 701 F.2d at 939-940 . The Court of Appeals was unpersuaded by the fact that the agreement provided the books and records were records were to be kept ...
... computed according to the capital accounts adjusted for the special allocation . See 701 F.2d at 939-940 . The Court of Appeals was unpersuaded by the fact that the agreement provided the books and records were records were to be kept ...
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9th Cir additions to tax adjustments affd allocation amended Amesbury amount apply assessment assets attributable Ballard Equity cable television Calumet carryback cattle Chunchula claimed CNMI Commis compensation computed Congress contends corporation decedent decedent's dismiss for lack employee estate tax excise tax facts Federal feedlot FPAA franchise Garnac grain Guam included Income Tax Regs interest Internal Revenue Code Internal Revenue Service investment issue lease legislative history limited loan marital deduction Matherne maximum marital deduction meaning of section motion to dismiss notice of deficiency opinion paid parties partnership items payments percent period person petitioner petitioner's prior provides purposes pursuant recapture agreement regulations Rept respect Respondent determined rule shareholders sioner spouse Stabiflex statute statute of limitations statutory stipulated subchapter subsidiary supra T.C. Memo Tax Court tax liability tax matters partner taxable income taxpayer tion Trust U.S. Steel United valuation Wallace WROG
Populāri fragmenti
626. lappuse - Except when notice or hearing is required by statute, this subsection does not apply: (A) to interpretative rules, general statements of policy, or rules of agency organization, procedure, or practice...
272. lappuse - Except as provided in section 276 — (a) GENERAL RULE. — The amount of income taxes imposed by this title shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period.
46. lappuse - Congress — but the power to adopt regulations to carry into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with the statute, is a mere nullity.
34. lappuse - ... 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.
160. lappuse - Structure" means that which is built or constructed, an edifice or building of any kind, or any piece of work artificially built up or composed of parts joined together in some definite manner.
253. lappuse - Any such liability may be either as to the amount of tax shown on the return or as to any deficiency In tax.
590. lappuse - Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America...
346. lappuse - Whoever makes or presents to any person or officer in the civil; military, or naval service of the United States, or to any department or agency thereof, any claim upon or against the United States, or any department or agency thereof, knowing such claim to be false,. fictitious, or fraudulent, shall be fined not more than $10,000 or imprisoned not more than five years, or both.
554. lappuse - An ostensible salary paid by a corporation may be a distribution of a dividend on stock. This is likely to occur in the case of a corporation having few shareholders, practically all of whom draw salaries. If in such a case the salaries are in excess of those ordinarily paid for similar services and the excessive payments correspond or bear a close relationship to the stockholdings of the officers or employees, it would seem likely that the salaries are not paid wholly for services rendered, but...
121. lappuse - Division 5 of this code shall be liberally construed by the courts with the purpose of extending their benefits for the protection of persons injured in the course of their employment.