Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
From inside the book
Results 1-5 of 31
Page 5
... bankruptcy petition on July 5 , 1990. P - H included the portions of his distributive shares attributable to the period prior to his bankruptcy filing on his separately filed 1990 income tax return . The remainder of those distributive ...
... bankruptcy petition on July 5 , 1990. P - H included the portions of his distributive shares attributable to the period prior to his bankruptcy filing on his separately filed 1990 income tax return . The remainder of those distributive ...
Page 6
... bankruptcy proceeding in the U.S. Bankruptcy Court for the Southern District of New York by filing a petition for relief under chapter 7 of the U.S. Bankruptcy Code . Mr. Katz did not make an election under section 1398 ( d ) ( 2 ) to ...
... bankruptcy proceeding in the U.S. Bankruptcy Court for the Southern District of New York by filing a petition for relief under chapter 7 of the U.S. Bankruptcy Code . Mr. Katz did not make an election under section 1398 ( d ) ( 2 ) to ...
Page 7
... bankruptcy estate . Rather , each of these partnerships issued a Schedule K - 1 , Partner's Share of Income , Credits , Deductions , etc. , to Mr. Katz reflecting the entire 1990 calendar year distributive share . With respect to these ...
... bankruptcy estate . Rather , each of these partnerships issued a Schedule K - 1 , Partner's Share of Income , Credits , Deductions , etc. , to Mr. Katz reflecting the entire 1990 calendar year distributive share . With respect to these ...
Page 9
... bankruptcy of a partner as one such instance . See sec . 301.6231 ( c ) -7T ( a ) , Temporary Proced . & Admin . Regs . ( the bankruptcy regulation ) , 52 Fed . Reg . 6793 ( Mar. 5 , 1987 ) , which provides as follows : ( a ) Bankruptcy ...
... bankruptcy of a partner as one such instance . See sec . 301.6231 ( c ) -7T ( a ) , Temporary Proced . & Admin . Regs . ( the bankruptcy regulation ) , 52 Fed . Reg . 6793 ( Mar. 5 , 1987 ) , which provides as follows : ( a ) Bankruptcy ...
Page 10
... bankruptcy estate as opposed to Mr. Katz in his individual capacity . Thus , even if we assume that the bankruptcy regulation does not operate to convert the prepetition partnership losses to nonpartnership items , 5 we are left with ...
... bankruptcy estate as opposed to Mr. Katz in his individual capacity . Thus , even if we assume that the bankruptcy regulation does not operate to convert the prepetition partnership losses to nonpartnership items , 5 we are left with ...
Other editions - View all
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