Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
From inside the book
Results 1-5 of 68
Page xx
... forms , but I have never seen him appear as a Judge , and I had never heard people talk about his performance as a Judge . I had known some of the things that he had done , of course , but to hear them from the Tax Court itself simply ...
... forms , but I have never seen him appear as a Judge , and I had never heard people talk about his performance as a Judge . I had known some of the things that he had done , of course , but to hear them from the Tax Court itself simply ...
Page 7
... Form 8082 , Notice of Inconsistent Treatment or Administrative Adjustment Request ( AAR ) , attached to his 1990 tax return . The prepetition items from the 1990 calendar year distributive shares which were allocated to Mr. Katz in the ...
... Form 8082 , Notice of Inconsistent Treatment or Administrative Adjustment Request ( AAR ) , attached to his 1990 tax return . The prepetition items from the 1990 calendar year distributive shares which were allocated to Mr. Katz in the ...
Page 13
... Form 1065 , U.S. Partnership Return of Income . Yet once the partnership has determined the distributive share of a partner who happens to be in bankruptcy , there exists no statutory obligation upon the partnership to subdivide the ...
... Form 1065 , U.S. Partnership Return of Income . Yet once the partnership has determined the distributive share of a partner who happens to be in bankruptcy , there exists no statutory obligation upon the partnership to subdivide the ...
Page 20
... form the general rule set out in section 706 ( d ) ( 1 ) .13 The pur- pose behind this consolidation was to facilitate the addition of specific rules in later portions of section 706 ( d ) aimed at curbing the retroactive allocation of ...
... form the general rule set out in section 706 ( d ) ( 1 ) .13 The pur- pose behind this consolidation was to facilitate the addition of specific rules in later portions of section 706 ( d ) aimed at curbing the retroactive allocation of ...
Page 33
... Forms 3468 , 3800 , 4136 , 4797 , 4868 , 6251 , 1116 , 2210 , 4562 , 4835 , 4952 ; 27 numbered " statements " ; and a Treasury Depart- ment Form TD F 90-22.1 . 3 Cases of the following petitioners had originally been consolidated : ( 1 ) ...
... Forms 3468 , 3800 , 4136 , 4797 , 4868 , 6251 , 1116 , 2210 , 4562 , 4835 , 4952 ; 27 numbered " statements " ; and a Treasury Depart- ment Form TD F 90-22.1 . 3 Cases of the following petitioners had originally been consolidated : ( 1 ) ...
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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