Reports of the United States Tax Court, 90. sējumsUnited States Tax Court, 1988 |
No grāmatas satura
1.–5. rezultāts no 100.
30. lappuse
... deficiencies on February 14 , 1986 . OPINION The determinations of respondent in his statutory notices of deficiency are presumptively correct and petitioner bears the burden of disproving the deficiency determined . Welch v . Helvering ...
... deficiencies on February 14 , 1986 . OPINION The determinations of respondent in his statutory notices of deficiency are presumptively correct and petitioner bears the burden of disproving the deficiency determined . Welch v . Helvering ...
44. lappuse
... deficiency dated April 9 , 1985 , determined deficiencies in petitioners ' Federal income taxes and additions to tax as follows : Year 1978 1979 1980 1981 1982 Deficiency $ 4,165 3,882 6,177 8,548 12,236 Sec . 6659 addition 1 $ 1,249 ...
... deficiency dated April 9 , 1985 , determined deficiencies in petitioners ' Federal income taxes and additions to tax as follows : Year 1978 1979 1980 1981 1982 Deficiency $ 4,165 3,882 6,177 8,548 12,236 Sec . 6659 addition 1 $ 1,249 ...
63. lappuse
... deficiencies , the review under section 7483 shall not operate as a stay of assessment or collection of any portion of the amount of the deficiency determined by the Tax Court unless a notice of appeal in respect of such portion is duly ...
... deficiencies , the review under section 7483 shall not operate as a stay of assessment or collection of any portion of the amount of the deficiency determined by the Tax Court unless a notice of appeal in respect of such portion is duly ...
64. lappuse
... deficiency for which review is sought , plus additions to tax and interest running from the date the return was filed to a date 21⁄2 years after the appeal is required to be filed , limited of course by the statutory cap of twice the ...
... deficiency for which review is sought , plus additions to tax and interest running from the date the return was filed to a date 21⁄2 years after the appeal is required to be filed , limited of course by the statutory cap of twice the ...
68. lappuse
... deficiency untimely . Melvin M. Engel , for the petitioners . Ana G. Cummings , for the respondent . OPINION TANNENWALD , Judge : Respondent determined deficiencies in petitioners ' Federal income tax as follows : Additions to tax Year ...
... deficiency untimely . Melvin M. Engel , for the petitioners . Ana G. Cummings , for the respondent . OPINION TANNENWALD , Judge : Respondent determined deficiencies in petitioners ' Federal income tax as follows : Additions to tax Year ...
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Populāri fragmenti
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...