Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
From inside the book
Results 1-5 of 79
Page 90
... Acquisition or Abandonment of Secured Property ( Form 1099 - A ) , which the bank issued to petitioners and which showed that , on a date that is not legible , 4 the outstanding principal balance of the loan secured by the Yantari was ...
... Acquisition or Abandonment of Secured Property ( Form 1099 - A ) , which the bank issued to petitioners and which showed that , on a date that is not legible , 4 the outstanding principal balance of the loan secured by the Yantari was ...
Page 177
... acquisition costs for the property ....... VRI's total estimated construction costs for the golf $ 5,715,345 course 13,390,624 VRI's total estimated construction costs for the clubhouse ......... 3,707,662 VRI's total actual 1994 ...
... acquisition costs for the property ....... VRI's total estimated construction costs for the golf $ 5,715,345 course 13,390,624 VRI's total estimated construction costs for the clubhouse ......... 3,707,662 VRI's total actual 1994 ...
Page 210
... acquisition . For the 1995 year , petitioner reported a loss in the business activity in which the assets were used . Accordingly , petitioner could not , under section 179 , expense rather than depreciate those assets . See sec . 179 ...
... acquisition . For the 1995 year , petitioner reported a loss in the business activity in which the assets were used . Accordingly , petitioner could not , under section 179 , expense rather than depreciate those assets . See sec . 179 ...
Page 217
... acquisition of another financial institution or , more specifically , the acquisition of the assets and liabilities of another financial institution . See , e.g. , INDOPCO , Inc. v . Commissioner , supra ; Ellis Banking Corp. v ...
... acquisition of another financial institution or , more specifically , the acquisition of the assets and liabilities of another financial institution . See , e.g. , INDOPCO , Inc. v . Commissioner , supra ; Ellis Banking Corp. v ...
Page 220
... acquisition of a depository institution that was in default or in danger of default . A financial institution that utilized this exception was required to pay an exit fee to the fund that insured the assumed deposit liabilities before ...
... acquisition of a depository institution that was in default or in danger of default . A financial institution that utilized this exception was required to pay an exit fee to the fund that insured the assumed deposit liabilities before ...
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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