Reports of the United States Tax Court, 92. sējumsUnited States Tax Court, 1989 |
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1.–5. rezultāts no 100.
7. lappuse
... Deductions are a matter of legislative grace , and taxpay- ers must satisfy the specific statutory requirements of the deductions they claim . Deputy v . du Pont , 308 U.S. 488 ( 1940 ) ; New Colonial Ice Co. v . Helvering , 292 U.S. ...
... Deductions are a matter of legislative grace , and taxpay- ers must satisfy the specific statutory requirements of the deductions they claim . Deputy v . du Pont , 308 U.S. 488 ( 1940 ) ; New Colonial Ice Co. v . Helvering , 292 U.S. ...
14. lappuse
... deductions on their 1982 tax return . On their 1982 tax return , petitioners , pursuant to section 62 ( 12 ) , 2 deducted the $ 2,879 interest expense as a penalty on early withdrawal of savings . Respondent disallowed such deduction ...
... deductions on their 1982 tax return . On their 1982 tax return , petitioners , pursuant to section 62 ( 12 ) , 2 deducted the $ 2,879 interest expense as a penalty on early withdrawal of savings . Respondent disallowed such deduction ...
15. lappuse
... deduction , petitioners did not have itemized deductions in 1982 in excess of the $ 3,400 threshold zero - bracket amount . Peti- tioners cannot do indirectly ( i.e. , netting interest expense against interest income ) what they cannot ...
... deduction , petitioners did not have itemized deductions in 1982 in excess of the $ 3,400 threshold zero - bracket amount . Peti- tioners cannot do indirectly ( i.e. , netting interest expense against interest income ) what they cannot ...
72. lappuse
... deductions and increased certain items of income . These adjustments were unrelated to partnership items . Respondent's adjustments that were attributable to nonpartnership items on petition- ers ' return were $ 259,500 . These ...
... deductions and increased certain items of income . These adjustments were unrelated to partnership items . Respondent's adjustments that were attributable to nonpartnership items on petition- ers ' return were $ 259,500 . These ...
193. lappuse
... deductions in the total amount of $ 61,198.74 , investment credits in the total amount of $ 2,164.48 , and the appropriateness of increased interest under section 6621 with respect to commodities straddles deductions previously conceded ...
... deductions in the total amount of $ 61,198.74 , investment credits in the total amount of $ 2,164.48 , and the appropriateness of increased interest under section 6621 with respect to commodities straddles deductions previously conceded ...
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216. 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.
52. lappuse - No gain or loss shall be recognized If property is transferred to a corporation by one or more persons solely In exchange for stock or securities in such corporation, and Immediately after the exchange such person or persons are in control of the corporation...
46. lappuse - For purposes of this section, control means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50 percent of the total value of shares of all classes of stock.
678. lappuse - Government in criminal cases, factual findings resulting from an investigation made pursuant to authority granted by law, unless the sources of information or other circumstances indicate lack of trustworthiness.
581. 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...
249. lappuse - At the request of a party the court shall order witnesses excluded so that they cannot hear the testimony of other witnesses, and it may make the order of its own motion. This rule does not authorize exclusion of (1) a party who is a natural person, or (2) an officer or employee of a party which is not a natural person designated as its representative by its attorney, or (3) a person whose presence is shown by a party to be essential to the presentation of the party's cause, or (4) a person authorized...
48. lappuse - Distributions in redemption of stock "(a) General rule. — If a corporation redeems its stock (within the meaning of section 317(b)), and if paragraph (1), (2), (3), or (4) of subsection (b) applies, such redemption shall be treated as a distribution in part or full payment in exchange for the stock. "(b) Redemptions treated as exchanges. — "(1) Redemptions not equivalent to dividends. — Subsection (a) shall apply if the redemption is not essentially equivalent to a dividend.
410. lappuse - Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the following items: (1) Compensation for services, including fees, commissions, and similar items; (2) Gross income derived from business; (3) Gains derived from dealings in property...
49. lappuse - For purposes of this subtitle, the term "dividend" means any distribution of property made by a corporation to its shareholders — (1) out of its earnings and profits accumulated after February 28. 1913, or (2) out of its earnings and profits of the taxable year...
233. lappuse - In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors...