Reports of the Tax Court of the United States, 95. sējumsU.S. Government Printing Office, 1991 |
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1.–5. rezultāts no 41.
289. lappuse
... marital deduction under I.R.C. sec . 2056. The analysis contained in Estate of Blair v . Commissioner , T.C. Memo . 1988-296 , does not properly take into account the effect of a will provision reducing the maximum marital deduction ...
... marital deduction under I.R.C. sec . 2056. The analysis contained in Estate of Blair v . Commissioner , T.C. Memo . 1988-296 , does not properly take into account the effect of a will provision reducing the maximum marital deduction ...
290. lappuse
... Marital Deduction Amount consisting of that amount of the balance of the Trust Estate which will equal the maximum marital deduction allowable for federal estate tax purposes on my death , reduced by the final federal estate tax values ...
... Marital Deduction Amount consisting of that amount of the balance of the Trust Estate which will equal the maximum marital deduction allowable for federal estate tax purposes on my death , reduced by the final federal estate tax values ...
291. lappuse
... marital deduction in the amount of $ 1,424,214 consists of the following items , as disclosed on Schedule M of the ... marital deduction amount . The marital deduction amount is equal to $ 458,851 . ( $ 858,851 , the value of decedent's ...
... marital deduction in the amount of $ 1,424,214 consists of the following items , as disclosed on Schedule M of the ... marital deduction amount . The marital deduction amount is equal to $ 458,851 . ( $ 858,851 , the value of decedent's ...
292. lappuse
... marital and funeral expense deductions to $ 945,761 and $ 9,925 , respectively . Under respondent's de- termination , no trust assets could be allocated to Trust 292 ( 289 ) 95 UNITED STATES TAX COURT REPORTS.
... marital and funeral expense deductions to $ 945,761 and $ 9,925 , respectively . Under respondent's de- termination , no trust assets could be allocated to Trust 292 ( 289 ) 95 UNITED STATES TAX COURT REPORTS.
293. lappuse
... marital deduction ( because it is respondent's position that the estate tax on decedent's estate is to be computed under the pre - ERTA marital deduction limitation ) . The parties have stipulated that petitioner is entitled to deduct ...
... marital deduction ( because it is respondent's position that the estate tax on decedent's estate is to be computed under the pre - ERTA marital deduction limitation ) . The parties have stipulated that petitioner is entitled to deduct ...
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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
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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.