Reports of the United States Tax Court, 95. sējumsUnited States Tax Court, 1991 |
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1.–5. rezultāts no 100.
10. lappuse
... payment either in the form of purchase price discounts based on the moisture content of the grain or in the form of a drying charge . The drying system for a grain elevator involves several components , including the dryer itself , the ...
... payment either in the form of purchase price discounts based on the moisture content of the grain or in the form of a drying charge . The drying system for a grain elevator involves several components , including the dryer itself , the ...
18. lappuse
... payment to enter into open contracts . Payments were made when Garnac received a shipment of grain against an open purchase contract . Garnac would pay 95 percent of the value of the shipment and record the payment as an asset , either ...
... payment to enter into open contracts . Payments were made when Garnac received a shipment of grain against an open purchase contract . Garnac would pay 95 percent of the value of the shipment and record the payment as an asset , either ...
43. lappuse
... payments into 1963 in order to avoid the effects of a curtailment of the bad debt reserve deduction that became effective in that year , making such institutions effectively taxable for the first time . H. Rept . 2544 , 87th Cong . , 2d ...
... payments into 1963 in order to avoid the effects of a curtailment of the bad debt reserve deduction that became effective in that year , making such institutions effectively taxable for the first time . H. Rept . 2544 , 87th Cong . , 2d ...
73. lappuse
... payment attributable to " tax motivated transactions . " A " tax motivated transaction " includes any sham or fraudu- lent transaction . See sec . 6621 ( c ) ( 3 ) ( A ) ( v ) . The increased interest rate applies to interest accruing ...
... payment attributable to " tax motivated transactions . " A " tax motivated transaction " includes any sham or fraudu- lent transaction . See sec . 6621 ( c ) ( 3 ) ( A ) ( v ) . The increased interest rate applies to interest accruing ...
84. lappuse
... payments made to him by Decision in that year amounted to $ 49,299.1 A portion of the equipment leased to Decision in 1982 had been purchased by petitioner in 1982. Other pieces leased to Decision that year had been purchased by ...
... payments made to him by Decision in that year amounted to $ 49,299.1 A portion of the equipment leased to Decision in 1982 had been purchased by petitioner in 1982. Other pieces leased to Decision that year had been purchased by ...
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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.