Reports of the Tax Court of the United States, 83. sējumsU.S. Government Printing Office, 1985 |
No grāmatas satura
1.–5. rezultāts no 100.
50. lappuse
... PAID " . Fifthly , a check for the amount of $ 26,833.92 was delivered to petitioners . This represented the downpayment of the purchase price of $ 270,000 for the real estate . ( See note 7 supra . ) As to the balance of the purchase ...
... PAID " . Fifthly , a check for the amount of $ 26,833.92 was delivered to petitioners . This represented the downpayment of the purchase price of $ 270,000 for the real estate . ( See note 7 supra . ) As to the balance of the purchase ...
54. lappuse
... PAID " . Thus , before the end of the closing , petitioners had both the cash benefit and the clear knowledge of this benefit . On the one hand , it is clear from the testimony and the letter of intent that the parties to the sale ...
... PAID " . Thus , before the end of the closing , petitioners had both the cash benefit and the clear knowledge of this benefit . On the one hand , it is clear from the testimony and the letter of intent that the parties to the sale ...
67. lappuse
... paid on January 31 , 1977 provided that the Purchaser shall have the right to prepay said interest at any time without penalty . ( iii ) The balance of the purchase price by delivery to Sellers at the closing of a non - recourse ...
... paid on January 31 , 1977 provided that the Purchaser shall have the right to prepay said interest at any time without penalty . ( iii ) The balance of the purchase price by delivery to Sellers at the closing of a non - recourse ...
68. lappuse
... paid to the Sellers to the extent of interest due on the Note for such period and previously accrued but unpaid interest . After all such interest has been paid to the Sellers , fifty percent ( 50 % ) of gross receipts shall be paid to ...
... paid to the Sellers to the extent of interest due on the Note for such period and previously accrued but unpaid interest . After all such interest has been paid to the Sellers , fifty percent ( 50 % ) of gross receipts shall be paid to ...
69. lappuse
... paid them $ 5,126.89 against interest due . Over almost the full 7 - year period , Season Co. paid a total of $ 52,905.69 against the approximately $ 415,500 of interest accrued on the second note and $ 632.41 against the $ 742,500 ...
... paid them $ 5,126.89 against interest due . Over almost the full 7 - year period , Season Co. paid a total of $ 52,905.69 against the approximately $ 415,500 of interest accrued on the second note and $ 632.41 against the $ 742,500 ...
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Populāri fragmenti
370. lappuse - Section 3. Whenever the President transmits to the President pro tempore of the Senate and the Speaker of the House of Representatives his written declaration that he is unable to discharge the powers and duties of his office...
964. lappuse - gross income from the property" means, in the case of a property other than an oil or gas well, the gross income from mining. (2) Mining. — The term "mining" includes not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied by mine owners or operators in order to obtain the commercially marketable mineral product or products...
974. lappuse - ... means each separate interest owned by the taxpayer in each mineral deposit in each separate tract or parcel of land.
142. lappuse - Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees.
964. lappuse - In order to obtain the commercially marketable mineral product or products, and so much of the transportation of ores or minerals (whether or not by common carrier) from the point of extraction from the ground to the plants or mills in which the ordinary treatment processes are applied thereto as is not in excess of 50 miles unless the Secretary or his delegate finds that the physical and other requirements are such that the ore or mineral must be transported a greater distance to such plants or...
683. lappuse - There shall be allowed as a depreciation deduction a reasonable allowance for the exhaustion, wear and tear (including a reasonable allowance for obsolescence) — ( 1 ) Of property used In the trade or business, or (2) Of property held for the production of Income.
517. lappuse - Evidence of other crimes, wrongs, or acts is not admissible to prove the character of a person in order to show that he acted in conformity therewith. It may, however, be admissible for other purposes, such as proof of motive, opportunity, intent, preparation, plan, knowledge, identity, or absence of mistake or accident.
230. lappuse - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
34. lappuse - Section 355 contemplates a continuity of the entire business enterprise under modified corporate forms and a continuity of interest in all or part of such business enterprise on the part of those persons who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange.
679. lappuse - Whether a transfer of a particular right or interest under a patent is an assignment or a license does not depend upon the name by which it calls itself, but upon the legal effect of its provisions.