 Whether or not property is used by the taxpayer as his residence, and whether or not property is used by the taxpayer as his principal residence (in the case of a taxpayer using more than one property as a residence), depends upon all the facts and circumstances...  United States Congressional Serial Set - 126. lappuse1974Pilnskats - Par šo grāmatu
 | 1972 - 680 lapas
...enacted. Those regulations state: (1) Property used by the taxpayer as his principal residence — Whether or not property is used by the taxpayer as his principal residence, and whether or not property is used by the taxpayer as his principal residence (in the case... | |
 | 1993 - 660 lapas
...paragraph (e) of this section) 16,500 (3) Property used by the taxpayer as his principal residence, (i) Whether or not property is used by the taxpayer as...each case, including the good faith of the taxpayer. The mere fact that property is, or has been, rented is not determinative that such property is not... | |
 | 1961 - 636 lapas
...paragraph (e) of this section) 16,500 (3) Property used by the taxpayer as his principal residence, (i) Whether or not property is used by the taxpayer as...each case, including the good faith of the taxpayer. The mere fact that property is, or has been, rented is not determinative that such property is not... | |
 | 1987 - 620 lapas
...maintained by the taxpayer or members of his family or seasonal residences such as a summer beach cottage. Whether or not property is used by the taxpayer as...depends upon all the facts and circumstances in each case. Property used by the taxpayer as his principal residence may include a houseboat, a house trailer,... | |
 | 2000 - 738 lapas
...maintained by the taxpayer or members of his family or seasonal residences such as a summer beach cottage. Whether or not property is used by the taxpayer as...depends upon all the facts and circumstances in each case. Property used by the taxpayer as his principal residence may include a houseboat, a house trailer,... | |
 | 2006 - 836 lapas
...maintained by the taxpayer or members of his family or seasonal residences such as a summer beach cottage. Whether or not property is used by the taxpayer as...depends upon all the facts and circumstances in each case. Property used by the taxpayer as his principal residence may include a houseboat, a house trailer,... | |
 | 2000 - 856 lapas
...the taxpayer as to principal residence, (i) Whether or not property is used by the taxpayer as bis residence, and whether or not property is used by...each case, including the good faith of the taxpayer. The mere fact that property is, or has been, rented is not determinative that such property is not... | |
 | 1975 - 424 lapas
...maintained by the taxpayer or members of his family or seasonal residences such as a summer beach cottage. Whether or not property Is used by the taxpayer as...one property as a residence), depends upon all the f acte and circumstances in each case. Property used by the taxpayer as his principal residence may... | |
 | 1966 - 658 lapas
...seasonal residences such as a summer beach cottage. Whether or not property is used by the taxpayer as Ws residence, and whether or not property is used by...depends upon all the facts and circumstances in each case. Property used by the taxpayer as his principal residence may include a houseboat, a house trailer,... | |
 | 1990 - 922 lapas
...paragraph (e) of this section) 16,500 (3) Property used by the taxpayer as his principal residence. (i) Whether or not property is used by the taxpayer as...whether or not property is used by the taxpayer as his 26 CFR Ch. I (4-1-90 Edition) principal residence (in the case of a taxpayer using more than one property... | |
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