Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
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Results 1-5 of 100
Page 17
... benefit or detriment of the partnership income or loss for the entire year " and noting that " the section 1398 ( d ) short period election to treat the debtor's taxable year of bankruptcy filing as two taxable years would not affect ...
... benefit or detriment of the partnership income or loss for the entire year " and noting that " the section 1398 ( d ) short period election to treat the debtor's taxable year of bankruptcy filing as two taxable years would not affect ...
Page 64
... benefits ; and ( 3 ) whether petitioners are liable for the section 6662 ( a ) accuracy - related penalty on account of a substantial under- statement of income tax . Unless otherwise indicated , all section references are to sections ...
... benefits ; and ( 3 ) whether petitioners are liable for the section 6662 ( a ) accuracy - related penalty on account of a substantial under- statement of income tax . Unless otherwise indicated , all section references are to sections ...
Page 66
... their 1996 tax return and provided thereon no reference to the buyout transaction or explanation of its treatment . Petitioners additionally received Social Security benefits during 1996 in the 66 ( 63 ) 116 UNITED STATES TAX COURT REPORTS.
... their 1996 tax return and provided thereon no reference to the buyout transaction or explanation of its treatment . Petitioners additionally received Social Security benefits during 1996 in the 66 ( 63 ) 116 UNITED STATES TAX COURT REPORTS.
Page 67
United States. Tax Court. Petitioners additionally received Social Security benefits during 1996 in the amount of $ 3,420 . No portion of these benefits was disclosed by petitioners on their return for 1996 . Discussion I. Discharge of ...
United States. Tax Court. Petitioners additionally received Social Security benefits during 1996 in the amount of $ 3,420 . No portion of these benefits was disclosed by petitioners on their return for 1996 . Discussion I. Discharge of ...
Page 70
... Benefits The second question raised by this litigation is whether a portion of the Social Security benefits received by petitioners is includable in their gross income . Although this issue is largely computational , we address it ...
... Benefits The second question raised by this litigation is whether a portion of the Social Security benefits received by petitioners is includable in their gross income . Although this issue is largely computational , we address it ...
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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