Reports of the Tax Court of the United States, 95. sējumsU.S. Government Printing Office, 1991 |
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1.5. rezultāts no 67.
vii. lappuse
... Loan Association , In Its Own Behalf and as Successor in Interest to First Surety Corp. and Its Subsidiaries , and Southern California Savings & Loan Association . Stamos , Frank W ... Stamos , Lorna D Steele , Patricia A ...
... Loan Association , In Its Own Behalf and as Successor in Interest to First Surety Corp. and Its Subsidiaries , and Southern California Savings & Loan Association . Stamos , Frank W ... Stamos , Lorna D Steele , Patricia A ...
6. lappuse
... loans to the corporation , all of which are subchapter S items . It may be true that shareholder basis will often be determinable once the subchapter S items have been decided . On the other hand , it is clear that the amount of a ...
... loans to the corporation , all of which are subchapter S items . It may be true that shareholder basis will often be determinable once the subchapter S items have been decided . On the other hand , it is clear that the amount of a ...
7. lappuse
... loans by E to G did not qualify as " producer's loans " within the meaning of sec . 993 ( d ) . Held , further , G's balance sheet item entitled * See also Roberts v . Commissioner , supra at 861-862 , where the parties disagreed about ...
... loans by E to G did not qualify as " producer's loans " within the meaning of sec . 993 ( d ) . Held , further , G's balance sheet item entitled * See also Roberts v . Commissioner , supra at 861-862 , where the parties disagreed about ...
8. lappuse
... loans by Garnac Grain Export Corp. to Garnac Grain Co. qualify as " producer's loans " within the meaning of section 993 ( d ) which depends on ( 1 ) whether Garnac Grain Co. was " engaged *** in the manufacturing , pro- duction ...
... loans by Garnac Grain Export Corp. to Garnac Grain Co. qualify as " producer's loans " within the meaning of section 993 ( d ) which depends on ( 1 ) whether Garnac Grain Co. was " engaged *** in the manufacturing , pro- duction ...
16. lappuse
... loans , " and the maturity dates of the notes were not more than 5 years from the dates the loans were made . Each loan , when added to the unpaid balance of all other loans made by Export , ( a ) did not exceed the accumulated DISC ...
... loans , " and the maturity dates of the notes were not more than 5 years from the dates the loans were made . Each loan , when added to the unpaid balance of all other loans made by Export , ( a ) did not exceed the accumulated DISC ...
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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...
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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.