Reports of the United States Tax Court, 95. sējumsUnited States Tax Court, 1991 |
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1.–5. rezultāts no 100.
4. lappuse
... loss , an individual shareholder's deduction of his pro rata share of the loss is limited to his adjusted basis in the stock and the indebtedness of the corporation to the shareholder . Sec . 1366 ( d ) ( 1 ) . This limitation applies ...
... loss , an individual shareholder's deduction of his pro rata share of the loss is limited to his adjusted basis in the stock and the indebtedness of the corporation to the shareholder . Sec . 1366 ( d ) ( 1 ) . This limitation applies ...
5. lappuse
... loss deduction . Sec . 301.6231 ( a ) ( 5 ) -1T ( c ) , Temporary Proced . & Admin . Regs . , 52 Fed . Reg . 6790 ( Mar. 5 , 1987 ) . Sec . 465 does not have any application at either the partnership or subchapter S corporation level ...
... loss deduction . Sec . 301.6231 ( a ) ( 5 ) -1T ( c ) , Temporary Proced . & Admin . Regs . , 52 Fed . Reg . 6790 ( Mar. 5 , 1987 ) . Sec . 465 does not have any application at either the partnership or subchapter S corporation level ...
10. lappuse
... losses , it increases the damage to kernels and the possibility of spoilage . The high moisture level at which corn and other grains are harvested results in a product that is not safe for storage . Rapid drying is , therefore ...
... losses , it increases the damage to kernels and the possibility of spoilage . The high moisture level at which corn and other grains are harvested results in a product that is not safe for storage . Rapid drying is , therefore ...
17. lappuse
... loss is used to adjust the stated inventory value . Finally , futures positions are marked - to - market and any resulting gain or loss is reflected in income . Grain merchandisers , who use the mark - to - market method of inventory ...
... loss is used to adjust the stated inventory value . Finally , futures positions are marked - to - market and any resulting gain or loss is reflected in income . Grain merchandisers , who use the mark - to - market method of inventory ...
18. lappuse
... loss and recorded that amount on its balance sheet as an asset or a liability designated " Market adjustments on open trades . " These items were reported on Garnac's consolidated balance sheets as follows : Item Advances on grain ...
... loss and recorded that amount on its balance sheet as an asset or a liability designated " Market adjustments on open trades . " These items were reported on Garnac's consolidated balance sheets as follows : Item Advances on grain ...
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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.