Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
From inside the book
Results 1-5 of 62
Page 87
... contracts . Furthermore , petitioner conditioned the arrange- ment on the understanding that the company would issue a Form 1099 reflecting the cash payments . Petitioner instructed Ms. Gerber to see that Forms 1099 were in fact issued ...
... contracts . Furthermore , petitioner conditioned the arrange- ment on the understanding that the company would issue a Form 1099 reflecting the cash payments . Petitioner instructed Ms. Gerber to see that Forms 1099 were in fact issued ...
Page 144
... contracts . The record does not reflect the cost of these contracts , presumably because the State typically acquired a combined annuity to provide for payment of all LOTTO prizes won during a specified period of time . Additionally ...
... contracts . The record does not reflect the cost of these contracts , presumably because the State typically acquired a combined annuity to provide for payment of all LOTTO prizes won during a specified period of time . Additionally ...
Page 145
... contract or agreement entered into after March 3 , 1931 ( other than as insurance under policies on the life of the decedent ) , if , under such contract or agreement , an annuity or other pay- ment was payable to the decedent , or the ...
... contract or agreement entered into after March 3 , 1931 ( other than as insurance under policies on the life of the decedent ) , if , under such contract or agreement , an annuity or other pay- ment was payable to the decedent , or the ...
Page 152
... contract or other agreement . Contrary to the suggestion made by the Commissioner that the Stipulation of Facts regarding the source and reason for the payments is immaterial , any determination of the nature of this asset requires an ...
... contract or other agreement . Contrary to the suggestion made by the Commissioner that the Stipulation of Facts regarding the source and reason for the payments is immaterial , any determination of the nature of this asset requires an ...
Page 155
... contracts " is established through the sale by that company of comparable contracts . " Since the State of Connecticut is not in the business of sell- ing annuity contracts , we clarify that the attributes of a commercial annuity are ...
... contracts " is established through the sale by that company of comparable contracts . " Since the State of Connecticut is not in the business of sell- ing annuity contracts , we clarify that the attributes of a commercial annuity are ...
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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