Reports of the United States Tax Court, 90. sējumsUnited States Tax Court, 1988 |
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1.–5. rezultāts no 100.
19. lappuse
... basis ' of his claim of a need for earnings . " 559 F.2d at 1351-1352 . We are concerned with whether sufficient facts were provided in petitioner's section 534 ( c ) statement to show the basis of the asserted grounds rather than with ...
... basis ' of his claim of a need for earnings . " 559 F.2d at 1351-1352 . We are concerned with whether sufficient facts were provided in petitioner's section 534 ( c ) statement to show the basis of the asserted grounds rather than with ...
49. lappuse
... basis using the calendar , day of week or time of day Demand limiting : switch equipment off for short periods in order to avoid excessive ( peak ) electrical usage Temperature compensation : duty cycling and demand limiting can be ...
... basis using the calendar , day of week or time of day Demand limiting : switch equipment off for short periods in order to avoid excessive ( peak ) electrical usage Temperature compensation : duty cycling and demand limiting can be ...
52. lappuse
... basis in the statute . New Colonial Ice Co. v . Helvering , 292 U.S. 435 ( 1934 ) . Section 162 allows a deduction ... basis , and basis is generally cost . Secs . 46 ( c ) and 1011. Under section 48 ( d ) , the lessor of property , here ...
... basis in the statute . New Colonial Ice Co. v . Helvering , 292 U.S. 435 ( 1934 ) . Section 162 allows a deduction ... basis , and basis is generally cost . Secs . 46 ( c ) and 1011. Under section 48 ( d ) , the lessor of property , here ...
61. lappuse
... basis of any property , claimed on any return . " Sec . 6659 ( c ) . We are unable to make the conceptual leap from deducting rental expenses to claiming the value of property on a return . Further , respondent's position is without ...
... basis of any property , claimed on any return . " Sec . 6659 ( c ) . We are unable to make the conceptual leap from deducting rental expenses to claiming the value of property on a return . Further , respondent's position is without ...
62. lappuse
United States. Tax Court. lowed the deductions and credits on the basis that no sale of cattle occurred for tax purposes ; the only valuation overstatement related to the basis of the cattle . Petitioners deducted the rental expenses as ...
United States. Tax Court. lowed the deductions and credits on the basis that no sale of cattle occurred for tax purposes ; the only valuation overstatement related to the basis of the cattle . Petitioners deducted the rental expenses as ...
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823. lappuse - An order that the matters regarding which the order was made or any other designated facts shall be taken to be established for the purposes of the action in accordance with the claim of the party obtaining the order...
728. lappuse - ... where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death.
197. lappuse - The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted.
543. lappuse - However, if property used in a trade or business or held for the production of income...
607. lappuse - We cannot too often reiterate that 'taxation is not so much concerned with the refinements of title as it is with actual command over the property taxed — the actual benefit for which the tax is paid.
821. lappuse - In lieu of any order or in addition thereto, the court shall require the party failing to act or the attorney advising him or both to pay the reasonable expenses, including attorney's fees, caused by the failure, unless the court finds that the failure was substantially justified or that other circumstances make an award of expenses unjust.
155. lappuse - If the legatee, devisee, donee, or trustee is empowered to divert the property or fund, in whole or in part, to a use or purpose which would have rendered it, to the extent that it is subject to such power, not deductible had it been directly so bequeathed, devised, or given by the decedent, the deduction will be limited to that portion, if any. of the property or fund which is exempt from an exercise of the power.
392. lappuse - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
501. lappuse - ... (b) EFFECTIVE DATE. — The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1963.
101. lappuse - Any instance in which the value of any property, or the adjusted basis of any property, claimed on a return is 150 percent or more of the amount determined to be the correct amount of such valuation or adjusted basis...