Reports of the Tax Court of the United States, 116. sējumsU.S. Government Printing Office, 2001 |
No grāmatas satura
1.–5. rezultāts no 92.
9. lappuse
... claim for income tax due in the bankruptcy proceeding shall be treated as non- partnership items as of the date the petition naming the partner as debtor is filed in bankruptcy . If the bankruptcy regulation applies to convert a ...
... claim for income tax due in the bankruptcy proceeding shall be treated as non- partnership items as of the date the petition naming the partner as debtor is filed in bankruptcy . If the bankruptcy regulation applies to convert a ...
13. lappuse
... claims have been satisfied ) . When viewed from the perspective of the partnership in its determination of each partner's distributive share of partnership tax items , a part- ner in bankruptcy and his bankruptcy estate are properly ...
... claims have been satisfied ) . When viewed from the perspective of the partnership in its determination of each partner's distributive share of partnership tax items , a part- ner in bankruptcy and his bankruptcy estate are properly ...
16. lappuse
... claims against the bankruptcy estate ) . Accordingly , if the debtor makes the sec . 1398 ( d ) ( 2 ) election , his tax liability for the first short taxable year be- comes an allowable claim against the bankruptcy estate as a claim ...
... claims against the bankruptcy estate ) . Accordingly , if the debtor makes the sec . 1398 ( d ) ( 2 ) election , his tax liability for the first short taxable year be- comes an allowable claim against the bankruptcy estate as a claim ...
35. lappuse
... claim a foreign tax credit on their 1985 tax return , and so do not have any equivalent of the Harlans ' above - noted schedule . The parties have stipulated that the gross income for purposes of section 6501 ( e ) that is " reflected ...
... claim a foreign tax credit on their 1985 tax return , and so do not have any equivalent of the Harlans ' above - noted schedule . The parties have stipulated that the gross income for purposes of section 6501 ( e ) that is " reflected ...
44. lappuse
... claim a credit for foreign taxes ) are to be made at the partnership level and not by the individual partners . This rule recognizes the partnership as an entity for purposes of income reporting . It avoids the confusion which would ...
... claim a credit for foreign taxes ) are to be made at the partnership level and not by the individual partners . This rule recognizes the partnership as an entity for purposes of income reporting . It avoids the confusion which would ...
Saturs
335 | |
345 | |
346 | |
356 | |
366 | |
372 | |
380 | |
381 | |
198 | |
206 | |
284 | |
289 | |
296 | |
302 | |
303 | |
312 | |
423 | |
424 | |
443 | |
450 | |
454 | |
465 | |
471 | |
473 | |
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
9th Cir ACC's acquired acquisition affd agreement Alcon P.R. allocation amount annuity applicable Avitene AVLP Bank bankruptcy estate benefits capital asset capital expenditures claim clubhouse Commis Commissioner Congress corporation costs Court of Appeals decedent deduction election employees entrance fee escrow exit fee expenses fact FDIC Federal income tax filed gross income Humacao Idaho Power Co Income Tax Regs income tax return incurred INDOPCO information return insolvent installment contracts Insurance Fund Internal Revenue Code issue Judge Drennen Kirby Lumber Co limited partnership interest loans MedChem P.R. MedChem U.S.A. ment Metrobank notice of deficiency overhead paid parties partner payment percent period peti petition petitioner's petitioners provides Puerto Rico purchase purposes relief reported Rept respect respondent's Rule SAIF salaries sioner Stat stipulated supra T.C. Memo Tax Court taxable taxpayer tion trade or business transaction transferred Vetrano Woburn
Populāri fragmenti
140. 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.
23. lappuse - Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more...
452. lappuse - Claim for credit or refund of an overpayment of any tax imposed by this title In. respect of which tax the taxpayer Is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the tune the tax was paid...
452. lappuse - In the case of any taxpayer who does not elect the limitation provided by paragraph (2), the amount of the credit in respect of the tax paid or accrued to any foreign country or possession of the United States shall not exceed the same proportion of the tax against which such credit is taken which the taxpayer's taxable income from sources within such country or possession (but not in excess of the taxpayer's entire taxable income) bears to his entire taxable income for the same taxable year.
311. lappuse - INCOME. (a) GENERAL RULE. — In the case of an individual who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the...
371. lappuse - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate ; 3.
315. lappuse - Immediately after the distribution in the active conduct of a trade or business. (2) Definition. For purposes of paragraph (1), a corporation shall be treated as engaged in the active conduct of a trade or business...
34. lappuse - If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25 per centum of the amount of gross income stated in the return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 5 years after the return was filed.
139. lappuse - To the extent of any interest therein of which the decedent has at any time made a transfer...
139. lappuse - ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...