Reports of the United States Tax Court, 95. sējumsUnited States Tax Court, 1991 |
No grāmatas satura
1.5. rezultāts no 84.
2. lappuse
... presents the specific issue now before us . Like the decision document attached to the first motion , the second proposed decision would also decide the amount 2All Rule references are to the Tax Court Rules of Practice and Procedure ...
... presents the specific issue now before us . Like the decision document attached to the first motion , the second proposed decision would also decide the amount 2All Rule references are to the Tax Court Rules of Practice and Procedure ...
4. lappuse
... present case . He emphasizes one sentence in section 301.6245-1T ( c ) ( 3 ) , Temporary Proced . & 3If a subch . S corporation sustains a loss , an individual shareholder's deduction of his pro rata share of the loss is limited to his ...
... present case . He emphasizes one sentence in section 301.6245-1T ( c ) ( 3 ) , Temporary Proced . & 3If a subch . S corporation sustains a loss , an individual shareholder's deduction of his pro rata share of the loss is limited to his ...
11. lappuse
... presents special dust explosion hazards . Similarly , the fumigation system for a grain elevator involves several components , including the fumigation appli- cation equipment itself , the bins in which the fumigation is to take place ...
... presents special dust explosion hazards . Similarly , the fumigation system for a grain elevator involves several components , including the fumigation appli- cation equipment itself , the bins in which the fumigation is to take place ...
14. lappuse
... present in sufficient quantity to fill a customer's order . Contracts calling for specifications other than those found in the Federal grade requirements or that deviated from the specified grade were not uncommon during the years in ...
... present in sufficient quantity to fill a customer's order . Contracts calling for specifications other than those found in the Federal grade requirements or that deviated from the specified grade were not uncommon during the years in ...
17. lappuse
... present the firm's financial position and results of operations . The most widely accepted method of accounting for inventory for grain merchandising companies is the mark- to - market " method of inventory valuation . Under the mark ...
... present the firm's financial position and results of operations . The most widely accepted method of accounting for inventory for grain merchandising companies is the mark- to - market " method of inventory valuation . Under the mark ...
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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.