Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
From inside the book
Results 1-5 of 100
Page 27
... expenses . The Service may not be able to obtain all of the necessary information from a foreign parent corporation and to audit it . In addition , the payments generally would be deductible from taxable income of the payor that is ...
... expenses . The Service may not be able to obtain all of the necessary information from a foreign parent corporation and to audit it . In addition , the payments generally would be deductible from taxable income of the payor that is ...
Page 57
... expenses Total rental income 63,723 $ STMT ATTACHED Form 4797 , line 19 703,950 6c . Rental income ( loss ) Form 4797 , line 1d 246,000 Total 1,013,673 9 . Net gain ( loss ) ( Form 4797 , line 17 ) 34,935 11 . TOTAL income ( loss ) ...
... expenses Total rental income 63,723 $ STMT ATTACHED Form 4797 , line 19 703,950 6c . Rental income ( loss ) Form 4797 , line 1d 246,000 Total 1,013,673 9 . Net gain ( loss ) ( Form 4797 , line 17 ) 34,935 11 . TOTAL income ( loss ) ...
Page 81
... expenses , Ms. Gerber maintained the company's books and processed the payroll . As part of her payroll obligations , Ms. Gerber calculated the proper amount of employment taxes3 to be withheld from each employee's paycheck . Each time ...
... expenses , Ms. Gerber maintained the company's books and processed the payroll . As part of her payroll obligations , Ms. Gerber calculated the proper amount of employment taxes3 to be withheld from each employee's paycheck . Each time ...
Page 111
... expenses , charitable contributions , and an income distribution deduction claimed by NJSJ Trust . The primary issue in these consolidated cases is whether income reported by NJSJ Trust is taxable to Johnson on alter- native grounds of ...
... expenses , charitable contributions , and an income distribution deduction claimed by NJSJ Trust . The primary issue in these consolidated cases is whether income reported by NJSJ Trust is taxable to Johnson on alter- native grounds of ...
Page 114
... expenses . The issue of whether or not she should have gone into a trust is totally separate from substantiating her business deductions . The way they phrased that , that they want to know whether she had accounting experience , doesn ...
... expenses . The issue of whether or not she should have gone into a trust is totally separate from substantiating her business deductions . The way they phrased that , that they want to know whether she had accounting experience , doesn ...
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