Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
From inside the book
Results 1-5 of 100
Page xii
... Federal tax cases . His opinions were well rea- soned , scholarly , straightforward , and devoid of ringing rhet- oric . He had a clear grasp of the law , a searching and rest- less intellect , and a remarkable ability to explain ...
... Federal tax cases . His opinions were well rea- soned , scholarly , straightforward , and devoid of ringing rhet- oric . He had a clear grasp of the law , a searching and rest- less intellect , and a remarkable ability to explain ...
Page xvi
... as a lawyer in the Federal system , except for a brief stint as a U.S. District Court judge's law clerk . His pre - court legal experience thus came almost entirely from his years with a Charleston , West Virginia XVI.
... as a lawyer in the Federal system , except for a brief stint as a U.S. District Court judge's law clerk . His pre - court legal experience thus came almost entirely from his years with a Charleston , West Virginia XVI.
Page 1
... Federal income taxes , respectively . The parties submitted this case fully stipulated pursuant to Rule 122. Unless otherwise indicated , all section references are to the Internal Revenue Code for the years in issue , and all Rule ...
... Federal income taxes , respectively . The parties submitted this case fully stipulated pursuant to Rule 122. Unless otherwise indicated , all section references are to the Internal Revenue Code for the years in issue , and all Rule ...
Page 13
... Federal bankruptcy laws . It is between these two related entities that the beneficial ownership of a single partnership interest will change hands through the course of the bankruptcy proceed- ing . See 11 U.S.C. sec . 541 ( a ) ( 1 ) ...
... Federal bankruptcy laws . It is between these two related entities that the beneficial ownership of a single partnership interest will change hands through the course of the bankruptcy proceed- ing . See 11 U.S.C. sec . 541 ( a ) ( 1 ) ...
Page 16
... Federal income tax liabilities attributable to taxable years which have closed prior to the commencement of the bankruptcy proceeding are assumed by and collectible from the bankruptcy estate . See 11 U.S.C. sec . 101 ( 10 ) ( 1994 ) ...
... Federal income tax liabilities attributable to taxable years which have closed prior to the commencement of the bankruptcy proceeding are assumed by and collectible from the bankruptcy estate . See 11 U.S.C. sec . 101 ( 10 ) ( 1994 ) ...
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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