Reports of the Tax Court of the United States, 95. sējumsU.S. Government Printing Office, 1991 |
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1.–5. rezultāts no 76.
8. lappuse
... increased investment in export - related assets under sec . 993 ( d ) ( 3 ) . William L. Bricker , Jr. , Turner P. Smith , and Donna L. Bregg , for the petitioners in all docket numbers . Kathryn S. Reimann and Mark H. O'Donoghue , for ...
... increased investment in export - related assets under sec . 993 ( d ) ( 3 ) . William L. Bricker , Jr. , Turner P. Smith , and Donna L. Bregg , for the petitioners in all docket numbers . Kathryn S. Reimann and Mark H. O'Donoghue , for ...
9. lappuse
... increased invest- ment in export - related assets under section 993 ( d ) ( 3 ) . FINDINGS OF FACT Some of the facts have been stipulated , and the facts set forth in the stipulations are incorporated in our findings by this reference ...
... increased invest- ment in export - related assets under section 993 ( d ) ( 3 ) . FINDINGS OF FACT Some of the facts have been stipulated , and the facts set forth in the stipulations are incorporated in our findings by this reference ...
10. lappuse
... increases the damage to kernels and the possibility of spoilage . The high moisture level at which corn and other grains are harvested results in a product that is not safe for storage . Rapid drying is , therefore , essential to ...
... increases the damage to kernels and the possibility of spoilage . The high moisture level at which corn and other grains are harvested results in a product that is not safe for storage . Rapid drying is , therefore , essential to ...
19. lappuse
... . Second , respondent maintains that the loans by Export to Garnac did not qualify as producer's loans because Garnac did not satisfy the increased investment requirement of ( 7 ) 19 GARNAC GRAIN CO . v . COMMISSIONER.
... . Second , respondent maintains that the loans by Export to Garnac did not qualify as producer's loans because Garnac did not satisfy the increased investment requirement of ( 7 ) 19 GARNAC GRAIN CO . v . COMMISSIONER.
20. lappuse
United States. Tax Court. because Garnac did not satisfy the increased investment requirement of section 993 ( d ) ( 3 ) . The first argument requires extensive analysis of the nature of Garnac's business as set forth in our findings of ...
United States. Tax Court. because Garnac did not satisfy the increased investment requirement of section 993 ( d ) ( 3 ) . The first argument requires extensive analysis of the nature of Garnac's business as set forth in our findings of ...
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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.
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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.