Reports of the United States Tax Court, 95. sējumsUnited States Tax Court, 1991 |
No grāmatas satura
1.–5. rezultāts no 100.
1. lappuse
... Held : The amount of a shareholder's basis in an S corporation is not a " subchapter S item " that can be decided at the corporate level pursuant to section 6241 et seq . Therefore , we lack jurisdiction to decide the amount of a ...
... Held : The amount of a shareholder's basis in an S corporation is not a " subchapter S item " that can be decided at the corporate level pursuant to section 6241 et seq . Therefore , we lack jurisdiction to decide the amount of a ...
7. lappuse
... Held , G was not engaged in the production or growing of export property within the meaning of sec . 993 ( d ) ( 1 ) ( C ) , I.R.C. , and , therefore , the loans by E to G did not qualify as " producer's loans " within the meaning of ...
... Held , G was not engaged in the production or growing of export property within the meaning of sec . 993 ( d ) ( 1 ) ( C ) , I.R.C. , and , therefore , the loans by E to G did not qualify as " producer's loans " within the meaning of ...
8. lappuse
... held for sale to customers " for the purposes of computing increased investment in export - related assets under sec . 993 ( d ) ( 3 ) . William L. Bricker , Jr. , Turner P. Smith , and Donna L. Bregg , for the petitioners in all docket ...
... held for sale to customers " for the purposes of computing increased investment in export - related assets under sec . 993 ( d ) ( 3 ) . William L. Bricker , Jr. , Turner P. Smith , and Donna L. Bregg , for the petitioners in all docket ...
9. lappuse
United States. Tax Court. adjustments on open trades " is " property held for sale to customers " for the purposes of computing increased invest- ment in export - related assets under section 993 ( d ) ( 3 ) . FINDINGS OF ... held for ...
United States. Tax Court. adjustments on open trades " is " property held for sale to customers " for the purposes of computing increased invest- ment in export - related assets under section 993 ( d ) ( 3 ) . FINDINGS OF ... held for ...
22. lappuse
... held primarily for sale , lease , or rental , to customers in the ordinary course of trade or business , at the beginning of such taxable year ; and ( C ) the aggregate amount of the borrower's research and experimental expenditures ...
... held primarily for sale , lease , or rental , to customers in the ordinary course of trade or business , at the beginning of such taxable year ; and ( C ) the aggregate amount of the borrower's research and experimental expenditures ...
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9th Cir additions to tax adjustments affd allocation amended Amesbury amount apply assessment assets attributable Ballard Equity cable television Calumet carryback cattle Chunchula claimed CNMI Commis compensation computed Congress corporation decedent's dismiss for lack employee estate tax excise tax facts Federal feedlot FPAA franchise Garnac grain Guam included Income Tax Regs interest Internal Revenue Code Internal Revenue Service investment issue lease legislative history limited loan Matherne maximum marital deduction meaning of section motion to dismiss notice of deficiency opinion paid parties partnership items payments percent period person petitioner petitioner's prior provides purposes pursuant recapture agreement redetermination regulations Rept respect Respondent determined rule shareholders sioner spouse Stabiflex statute statute of limitations statutory stipulated subchapter subsidiary supra T.C. Memo Tax Court tax liability tax matters partner taxable income taxpayer tion transaction Trust U.S. Steel United valuation Wallace WROG
Populāri fragmenti
634. lappuse - Except when notice or hearing is required by statute, this subsection does not apply: (A) to interpretative rules, general statements of policy, or rules of agency organization, procedure, or practice...
272. lappuse - Except as provided in section 276 — (a) GENERAL RULE. — The amount of income taxes imposed by this chapter shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period.
46. lappuse - Congress — but the power to adopt regulations to carry into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with the statute, is a mere nullity.
34. 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.
253. lappuse - Any such liability may be either as to the amount of tax shown on the return or as to any deficiency In tax.
160. lappuse - Structure" means that which is built or constructed, an edifice or building of any kind, or any piece of work artificially built up or composed of parts joined together in some definite manner.
426. lappuse - TRUST OR ANNUITY PLAN AND COMPENSATION UNDER A DEFERREDPAYMENT PLAN.
598. lappuse - Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America...
344. lappuse - Whoever makes or presents to any person or officer in the civil; military, or naval service of the United States, or to any department or agency thereof, any claim upon or against the United States, or any department or agency thereof, knowing such claim to be false,. fictitious, or fraudulent, shall be fined not more than $10,000 or imprisoned not more than five years, or both.
121. lappuse - Division 5 of this code shall be liberally construed by the courts with the purpose of extending their benefits for the protection of persons injured in the course of their employment.