Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
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Results 1-5 of 48
Page xxv
... MedChem ( P.R. ) , Inc. 308 MedChem Products , Inc. 308 Metrocorp , Inc. 211 Moorhous , Dudley and Dorothy 263 Neely , U.R. 79 NJSJ Asset Management Trust 111 Nordtvedt , Kenneth L. 165 Ockels , Theodore S. and Rosemarie G. 31 Patton ...
... MedChem ( P.R. ) , Inc. 308 MedChem Products , Inc. 308 Metrocorp , Inc. 211 Moorhous , Dudley and Dorothy 263 Neely , U.R. 79 NJSJ Asset Management Trust 111 Nordtvedt , Kenneth L. 165 Ockels , Theodore S. and Rosemarie G. 31 Patton ...
Page 298
... PR deducted from those receipts amounts that it paid to P - USA and A for labor that they expended on Avitene's manufacturing process . P - PR claimed 308 ( 308 ) 116 UNITED STATES TAX COURT REPORTS MEDCHEM (P.R.), INC., PETITIONER v...
... PR deducted from those receipts amounts that it paid to P - USA and A for labor that they expended on Avitene's manufacturing process . P - PR claimed 308 ( 308 ) 116 UNITED STATES TAX COURT REPORTS MEDCHEM (P.R.), INC., PETITIONER v...
Page 299
... PR met the " active conduct of a trade or business within a [ U.S. ] possession " requirement of sec . 936 ( a ) ( 2 ) ( B ) , I.R.C. , by virtue of : ( 1 ) A's activities in Puerto Rico , ( 2 ) ... MEDCHEM ( P.R. ) , INC . v . COMMISSIONER.
... PR met the " active conduct of a trade or business within a [ U.S. ] possession " requirement of sec . 936 ( a ) ( 2 ) ( B ) , I.R.C. , by virtue of : ( 1 ) A's activities in Puerto Rico , ( 2 ) ... MEDCHEM ( P.R. ) , INC . v . COMMISSIONER.
Page 300
... MedChem Products , Inc. ( MedChem U.S.A. ) , is a Massachusetts corporation whose principal place of business is in Woburn , Massachusetts ( Woburn ) . MedChem U.S.A. succeeded MedChem P.R. following the subject years through a merger ...
... MedChem Products , Inc. ( MedChem U.S.A. ) , is a Massachusetts corporation whose principal place of business is in Woburn , Massachusetts ( Woburn ) . MedChem U.S.A. succeeded MedChem P.R. following the subject years through a merger ...
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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