Reports of the United States Tax Court, 90. sējumsUnited States Tax Court, 1988 |
No grāmatas satura
1.–5. rezultāts no 100.
63. lappuse
... filed on March 27 , 1986. Subsequently , petitioners filed a timely motion to vacate decisions which was denied on November 3 , 1987. Petitioners have moved for an order fixing the amount of an appeal bond pursuant to Rule 1921 and ...
... filed on March 27 , 1986. Subsequently , petitioners filed a timely motion to vacate decisions which was denied on November 3 , 1987. Petitioners have moved for an order fixing the amount of an appeal bond pursuant to Rule 1921 and ...
68. lappuse
... Filed January 21 , 1988 . Petitioners filed a petition in Bankruptcy Court , thereby imposing an automatic stay on the collection and assessment of taxes ( 11 U.S.C. sec . 362 ( a ) ( 6 ) ( 1982 ) ) , as well as suspend- ing the running ...
... Filed January 21 , 1988 . Petitioners filed a petition in Bankruptcy Court , thereby imposing an automatic stay on the collection and assessment of taxes ( 11 U.S.C. sec . 362 ( a ) ( 6 ) ( 1982 ) ) , as well as suspend- ing the running ...
69. lappuse
... filed their petition herein . Pursuant to extensions granted by respondent , they timely filed joint Federal income tax returns with the Internal Revenue Service Center in Austin , Texas , for 1974 , 1975 , and 1978 , on October 15 ...
... filed their petition herein . Pursuant to extensions granted by respondent , they timely filed joint Federal income tax returns with the Internal Revenue Service Center in Austin , Texas , for 1974 , 1975 , and 1978 , on October 15 ...
70. lappuse
... filed and , while in effect , operates to prevent the assessment of tax . 11 U.S.C. sec . 362 ( a ) ( 1982 ) .4 With exceptions not relevant here , the stay continues until the earliest of the time the case is closed or dismissed , or ...
... filed and , while in effect , operates to prevent the assessment of tax . 11 U.S.C. sec . 362 ( a ) ( 1982 ) .4 With exceptions not relevant here , the stay continues until the earliest of the time the case is closed or dismissed , or ...
71. lappuse
... filed and the automatic stay went into effect , 114 days of the limitations periods for 1974 and 1975 remained , and ... filing a petition in this Court is suspended while the debtor is prohibited from making ( 68 ) 71 CLARK v . COMMISSIONER.
... filed and the automatic stay went into effect , 114 days of the limitations periods for 1974 and 1975 remained , and ... filing a petition in this Court is suspended while the debtor is prohibited from making ( 68 ) 71 CLARK v . COMMISSIONER.
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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...