Reports of the Tax Court of the United States, 112. sējumsU.S. Government Printing Office |
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1.–5. rezultāts no 55.
31. lappuse
... assets , and equity of FOH for the fiscal years ended September 1 , 1990 ; August 31 , 1991 ; August 29 , 1992 ; and August 28 , 1993 . Year end Net sales retail Net sales catalog Net earnings Earn- ings per share Total assets Equity ...
... assets , and equity of FOH for the fiscal years ended September 1 , 1990 ; August 31 , 1991 ; August 29 , 1992 ; and August 28 , 1993 . Year end Net sales retail Net sales catalog Net earnings Earn- ings per share Total assets Equity ...
33. lappuse
... assets . Estate of Bonner v . United States , supra at 198. Ultimately , respondent reviewed this position and conceded that , for estate tax purposes , respondent would follow Estate of Bright v . United States ( 26 ) 33 ESTATE OF ...
... assets . Estate of Bonner v . United States , supra at 198. Ultimately , respondent reviewed this position and conceded that , for estate tax purposes , respondent would follow Estate of Bright v . United States ( 26 ) 33 ESTATE OF ...
34. lappuse
... assets in the decedent's estate . [ Id . at 1251. ] The court concluded that the decedent's fractional interest in the subject property should be valued separately from the accompanying fractional interest held by the surviving spouse ...
... assets in the decedent's estate . [ Id . at 1251. ] The court concluded that the decedent's fractional interest in the subject property should be valued separately from the accompanying fractional interest held by the surviving spouse ...
35. lappuse
... assets should be aggregated with other property in the estate for valuation purposes . Cf. secs . 267 , 318 , 544 ( indicating aggregation of interests in terms of ownership ) . Furthermore , at ( 26 ) 35 ESTATE OF MELLINGER v .
... assets should be aggregated with other property in the estate for valuation purposes . Cf. secs . 267 , 318 , 544 ( indicating aggregation of interests in terms of ownership ) . Furthermore , at ( 26 ) 35 ESTATE OF MELLINGER v .
36. lappuse
... assets at some time during her life ) . Section 2044 was amended by the Technical Corrections Act of 1982 , Pub . L ... assets should not merge into a 100 - percent fee ownership by the estate . The court stated that " the statute does ...
... assets at some time during her life ) . Section 2044 was amended by the Technical Corrections Act of 1982 , Pub . L ... assets should not merge into a 100 - percent fee ownership by the estate . The court stated that " the statute does ...
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abate interest actual cost amount apply assessment assets basis capital claim class A voting class B nonvoting Colorado River Commissioner current-year cost DBTC DBTC's decedent decedent's declaratory judgment deduction discount election employment tax estate tax excise taxes expenses fair market value filed FOH shares FOH stock Ford's GMAC Harquahala Valley included Income Tax Regs independent GM dealer Internal Revenue Internal Revenue Service invoice prices issue J.R. Simplot Co J.R. Simplot Co.'s Judge Tannenwald jurisdiction to decide list broker loan mailer ment Micron Technology Mountain State Ford notice of deficiency overpayment paid partnership penalties percent period Peter O'Meara petition petitioner Petitioner contends petitioner's provides purchased pursuant to section QTIP trust rate support payment received regulations replacement cost respondent's retail rate support RISC Rule supra T.C. Memo Tax Court tax liability tax return taxpayer tion tioner trade or business United valuation date voting stock water rights
Populāri fragmenti
211. lappuse - Stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
249. lappuse - Where before the expiration of the time prescribed in section 275 for the assessment of the tax, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
149. lappuse - The economic outlook in general and the condition and outlook of the specific industry in particular.
44. lappuse - If the Board finds that there is no deficiency and further finds that the taxpayer has made an overpayment of tax in respect of the taxable year in respect of which the Commissioner determined the deficiency...
147. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
71. lappuse - ... indirect expenses incident to and necessary for the production of the particular article, including in such indirect expenses a reasonable proportion of management expenses, but not including any cost of selling or return on capital, whether by way of interest or profit.
288. lappuse - Subject to the provisions of subsections (a) and (b) , a taxpayer may compute taxable Income under any of the following methods of accounting — (1) the cash receipts and disbursements method; (2) an accrual method; (3) any other method permitted by this chapter; or (4) any combination of the foregoing methods permitted under regulations prescribed by the Secretary or his delegate.
211. lappuse - Accounts or notes receivable acquired in the ordinary course of trade or business for services rendered...
216. lappuse - That the right to the use of water acquired under the provisions of this act shall be appurtenant to the land irrigated, and beneficial use shall be the basis, the measure, and the limit of the right.
6. lappuse - Court may make a declaration with respect to such initial qualification or continuing qualification. Any such declaration shall have the force and effect of a decision of the Tax Court and shall be reviewable as such.