Reports of the Tax Court of the United States, 69. sējumsU.S. Government Printing Office, 1978 |
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1.5. rezultāts no 100.
27. lappuse
... method for assessment and collection of taxes where bankruptcy intervenes , Congress intended that " tax " matters in their entirety be settled by the bankruptcy court under bankruptcy procedures instead of by the Tax Court under the ...
... method for assessment and collection of taxes where bankruptcy intervenes , Congress intended that " tax " matters in their entirety be settled by the bankruptcy court under bankruptcy procedures instead of by the Tax Court under the ...
52. lappuse
... method of accounting . Petitioner's tax return ( Form 990 ) for its taxable year ended September 30 , 1967 , was filed with the District Director of Internal Revenue at Greensboro , N. C. Petitioner's tax returns ( Forms 990 ) for its ...
... method of accounting . Petitioner's tax return ( Form 990 ) for its taxable year ended September 30 , 1967 , was filed with the District Director of Internal Revenue at Greensboro , N. C. Petitioner's tax returns ( Forms 990 ) for its ...
54. lappuse
... method of accounting . Petitioner's tax return ( Form 990 ) for its taxable year ended September 30 , 1967 , was filed with the District Director of Internal Revenue at Greensboro , N. C. Petitioner's tax returns ( Forms 990 ) for its ...
... method of accounting . Petitioner's tax return ( Form 990 ) for its taxable year ended September 30 , 1967 , was filed with the District Director of Internal Revenue at Greensboro , N. C. Petitioner's tax returns ( Forms 990 ) for its ...
59. lappuse
... methods of cutting , shaping , and styling hair , and also for the purpose of raising revenue for the organization . Petitioner had sales of its styling book for its taxable years ended September 30 , 1970 , September 30 , 1971 , and ...
... methods of cutting , shaping , and styling hair , and also for the purpose of raising revenue for the organization . Petitioner had sales of its styling book for its taxable years ended September 30 , 1970 , September 30 , 1971 , and ...
125. lappuse
... method of computing Sonoma's income on petitioner's fiscal year basis . OPINION Petitioner argues that section 6501 ( c ) ( 4 ) 3 authorizes extending 2In his brief , respondent set forth the following computations : FYE 11/30/69 ...
... method of computing Sonoma's income on petitioner's fiscal year basis . OPINION Petitioner argues that section 6501 ( c ) ( 4 ) 3 authorizes extending 2In his brief , respondent set forth the following computations : FYE 11/30/69 ...
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5th Cir addition to tax adjusted basis affd agreement allocation amended amount application assets Bank bankruptcy beneficiary benefit capital cash CBCC charitable claimed COMMISSIONER OF INTERNAL community property contract contributions Corp corporation death debt decedent decedent's December 31 decision deduction distributions employees ended September 30 entitled estate tax exempt expenses facts fair market value Federal income tax Feroleto filed funds gift tax gross estate gross income held Holgersons included Income Tax Regs income tax return inheritance tax interest Internal Revenue Code Internal Revenue Service issue liability loan notice of deficiency operating loss opinion paid parties partnership payment percent petition petitioner petitioner's prior purchase purposes pursuant qualify received respect Respondent determined RESPONDENT Docket respondent's securities September 30 shareholders shares statutory stipulated supra taxable income taxable year ended taxpayer transaction transfer United unpaid losses
Populāri fragmenti
xiv. lappuse - O divine Master, grant that I may not so much seek to be consoled as to console; to be understood as to understand; to be loved as to love; for it is in giving that we receive, it is in pardoning that we are pardoned, and it is in dying that we are born to eternal life.
552. lappuse - ... organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or...
306. lappuse - All laws should receive a sensible construction. General terms should be so limited in their application as not to lead to injustice, oppression, or an absurd consequence. It will always, therefore, be presumed that the legislature intended exceptions to its language, which would avoid results of this character. The reason of the law in such cases should prevail over its letter.
659. lappuse - In the case of a series of transactions, the date of the last such transaction) ; and (B) stock of the distributing corporation possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote, and at least 80 percent of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends...
74. lappuse - Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or of any State or Territory or of the District of Columbia, any deficiency (together with all interest, additional amounts, or additions to the tax provided for by law...
373. lappuse - Stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
804. lappuse - If any one of the transfers, trusts, interests, rights, or powers enumerated and described in sections 2035 to 2038, inclusive, and section 2041 is made, created, exercised, or relinquished for a consideration in money or money's worth, but is not a bona fide sale for an adequate and full consideration in money or money's worth, there shall be included in the gross estate only the excess of the fair market value at the time of death of the property otherwise to be included on account of such transaction,...
200. lappuse - In any case of two or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the United States, and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the Secretary may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses...
307. lappuse - It is a familiar rule that a thing may be within the letter of the statute and yet not within the statute, because not within its spirit, nor within the intention of its makers.
5. lappuse - Code provides that the value of the gross estate shall include the value of all property to the extent of any interest therein of which the decedent has at any time made a transfer...