Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
From inside the book
Results 1-5 of 37
Page 300
... P.R. following the subject years through a merger of the latter into the former . MedChem P.R. was incorporated in ... Alcon Puerto Rico , Inc. ( Alcon P.R. ) , an unrelated entity . Avitene is a blood clotting drug that is manufactured ...
... P.R. following the subject years through a merger of the latter into the former . MedChem P.R. was incorporated in ... Alcon Puerto Rico , Inc. ( Alcon P.R. ) , an unrelated entity . Avitene is a blood clotting drug that is manufactured ...
Page 301
... P.R. , Alcon P.R. , or Kelly Services , Inc. ( Kelly ) , a supplier of temporary labor . Each MedChem U.S.A. employee connected with Avitene was paid by MedChem U.S.A. and had his or her office at MedChem U.S.A.'s facility in Woburn ...
... P.R. , Alcon P.R. , or Kelly Services , Inc. ( Kelly ) , a supplier of temporary labor . Each MedChem U.S.A. employee connected with Avitene was paid by MedChem U.S.A. and had his or her office at MedChem U.S.A.'s facility in Woburn ...
Page 302
... P.R. Woburn Treasurer Assistant secretary Secretary 9 / 1 / 89-5 / 29 / 91 9 / 1 / 89-4 / 12 / 91 4 / 12 / 91-2 / 17 / 92 Hansen , Lee Micale , Domenic Moran , Sean Alcon P.R. P.R. General plant manager 1981-94 MedChem U.S.A. Woburn ...
... P.R. Woburn Treasurer Assistant secretary Secretary 9 / 1 / 89-5 / 29 / 91 9 / 1 / 89-4 / 12 / 91 4 / 12 / 91-2 / 17 / 92 Hansen , Lee Micale , Domenic Moran , Sean Alcon P.R. P.R. General plant manager 1981-94 MedChem U.S.A. Woburn ...
Page 303
... Alcon P.R. Velez , Nelson Cost accountant Planner / buyer 1 The individual's affiliation occurred sometime between December 1987 and September 1992 . Woburn P.R. 1 1991-92 ( 308 ) 313 MEDCHEM ( P.R. ) , INC . v . COMMISSIONER Period of ...
... Alcon P.R. Velez , Nelson Cost accountant Planner / buyer 1 The individual's affiliation occurred sometime between December 1987 and September 1992 . Woburn P.R. 1 1991-92 ( 308 ) 313 MEDCHEM ( P.R. ) , INC . v . COMMISSIONER Period of ...
Page 304
... Alcon P.R. , Alcon Pharmaceuticals , Ltd. ( Alcon Pharmaceuticals ) , and Alcon Laboratories , Inc. ( Alcon Labs ) ( these three Alcon entities are collectively referred to as the Alcon Entities ) , to purchase the Avitene business for ...
... Alcon P.R. , Alcon Pharmaceuticals , Ltd. ( Alcon Pharmaceuticals ) , and Alcon Laboratories , Inc. ( Alcon Labs ) ( these three Alcon entities are collectively referred to as the Alcon Entities ) , to purchase the Avitene business for ...
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Common terms and phrases
9th Cir ACC's acquired acquisition affd agreement Alcon P.R. allocation amount annuity applicable Avitene AVLP Bank bankruptcy bankruptcy estate benefits capital asset capital expenditures claim clubhouse 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 Internal Revenue Service issue Judge Drennen Kirby Lumber Co limited partnership interest loans manufacturing 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 respondent's Rule SAIF salaries sioner Stat stipulated supra T.C. Memo Tax Court taxable taxpayer tion trade or business transaction transferred Vetrano Woburn