Reports of the Tax Court of the United States, 95. sējumsU.S. Government Printing Office, 1991 |
No grāmatas satura
1.–5. rezultāts no 46.
7. lappuse
... officer . If items that were clearly subchapter S items controlled the shareholder basis amounts that are contained in the proposed decision , it would seem more practical to decide those specific subchapter S items so as to make clear ...
... officer . If items that were clearly subchapter S items controlled the shareholder basis amounts that are contained in the proposed decision , it would seem more practical to decide those specific subchapter S items so as to make clear ...
84. lappuse
... officers . Both were directors . Decision Systems was incorporated in Minnesota in 1974 , and is engaged in the business of providing a variety of computer related services . In 1982 , it reported $ 115,313 taxable income . In 1982 ...
... officers . Both were directors . Decision Systems was incorporated in Minnesota in 1974 , and is engaged in the business of providing a variety of computer related services . In 1982 , it reported $ 115,313 taxable income . In 1982 ...
107. lappuse
... officers of H. P sustained serious physical injuries while in H's employment . P served a written demand upon H asking compensation for his injuries . Thereafter , based upon the advice of their respective attorneys regarding H's ...
... officers of H. P sustained serious physical injuries while in H's employment . P served a written demand upon H asking compensation for his injuries . Thereafter , based upon the advice of their respective attorneys regarding H's ...
109. lappuse
... officers of Hi Life ( the Maxwells and the Sadlers ) signed a State of California compensation fund statement to exclude all executive officers of Hi Life from coverage under Hi Life's workers ' compensation policy . The officers ...
... officers of Hi Life ( the Maxwells and the Sadlers ) signed a State of California compensation fund statement to exclude all executive officers of Hi Life from coverage under Hi Life's workers ' compensation policy . The officers ...
110. lappuse
... officers at Hi Life , Mrs. Maxwell assumed most of petitioner's duties including duties related to sales . Mrs. Maxwell worked a minimum of 40 hours per week at Hi Life during its first fiscal year beginning November 1 , 1976 ...
... officers at Hi Life , Mrs. Maxwell assumed most of petitioner's duties including duties related to sales . Mrs. Maxwell worked a minimum of 40 hours per week at Hi Life during its first fiscal year beginning November 1 , 1976 ...
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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.