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... Reports of the United States Tax Court - 101. lappuseautors: United States. Tax Court - 1988Pilnskats - Par šo grāmatu
| 1996 - 792 lapas
...motivated transactions: (1) 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...correct amount of such valuation or adjusted basis (ie, a valuation overstatement within the meaning: of section 6659(c)(l)); (2) Any loss disallowed... | |
| 1999 - 782 lapas
...motivated transactions: (1) 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...correct amount of such valuation or adjusted basis (ie, a valuation overstatement within the meaning of section 6659(c)(l)); (2) Any loss disallowed for... | |
| 2006 - 868 lapas
...motivated transactions: (1) 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...correct amount of such valuation or adjusted basis (ie, a valuation overstatement within the meaning of section 6659(c)(l)); (2) Any loss disallowed for... | |
| 2000 - 812 lapas
...in which the vain« of any property, or the adjusted basis of any property, claimed on a return i« 150 percent or more of the amount determined to be...correct amount of such valuation or adjusted basis (ie, » valuation overstatement within the meaning of section 6659(c)(l)); (2) Any loss disallowed... | |
| 1999 - 780 lapas
...which the value of any property, or the adjusted basis of any property, claimed on a return is ISO percent or more of the amount determined to be the...correct amount of such valuation or adjusted basis (ie, a valuation overstatement within the meaning of section 6659(c)(l)); (2) Any loss disallowed for... | |
| United States. Tax Court - 1987 - 1584 lapas
...motivated transactions: (1) 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...correct amount of such valuation or adjusted basis (ie, a valuation overstatement within the meaning of section 6659(c)(l)); * * * [ 49 Fed. Reg. 50391... | |
| United States. Tax Court - 1985 - 1414 lapas
...valuation overstatement if the value of any property, or the adjusted basis of any property, claimed on any return is 150 percent or more of the amount determined...valuation or adjusted basis (as the case may be). Sec. 465(a) provides, in part, as follows: SEC. 465(a). LIMITATION TO AMOUNT AT RISK. (1) IN... | |
| United States. Congress. Senate. Committee on Finance - 1985 - 810 lapas
...understatement if the value of an item of any property claimed on any return is 66-2/3 percent or less of the amount determined to be the correct amount of such valuation unless the value claimed on the return with respect to such item of property is or was supported by... | |
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