Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
From inside the book
Results 1-5 of 60
Page 14
... Gross income of a bankruptcy estate is defined as the gross income of the debtor to which the estate is entitled pursuant to the U.S. Bankruptcy Code . See sec . 1398 ( e ) ( 1 ) . Under bankruptcy law , the bankruptcy estate is ...
... Gross income of a bankruptcy estate is defined as the gross income of the debtor to which the estate is entitled pursuant to the U.S. Bankruptcy Code . See sec . 1398 ( e ) ( 1 ) . Under bankruptcy law , the bankruptcy estate is ...
Page 15
... Gross income of the estate , however , does not include amounts received or accrued by the debtor prior to the commencement of the bankruptcy proceeding . See sec . 1398 ( e ) ( 1 ) . Gross income of the debtor is that which remains ...
... Gross income of the estate , however , does not include amounts received or accrued by the debtor prior to the commencement of the bankruptcy proceeding . See sec . 1398 ( e ) ( 1 ) . Gross income of the debtor is that which remains ...
Page 31
... gross income stated in the return " Ps ' distributive shares of the gross incomes of the first - tier partnerships , but does not take account of the first - tier partnerships ' distributive shares of the gross incomes of the second ...
... gross income stated in the return " Ps ' distributive shares of the gross incomes of the first - tier partnerships , but does not take account of the first - tier partnerships ' distributive shares of the gross incomes of the second ...
Page 32
... gross income stated in the return " ( the denominator in the 25 - per- cent test ) requires a tracing of the flow of gross income from not only the first - tier partnership's information return but also from the second - tier ...
... gross income stated in the return " ( the denominator in the 25 - per- cent test ) requires a tracing of the flow of gross income from not only the first - tier partnership's information return but also from the second - tier ...
Page 34
... gross income stated on this second - tier partnership's 1985 information return . Carlyle was a partner in several other partnerships . Carlyle's 1985 information return shows ordinary income of $ 674,791.81 from four other partnerships ...
... gross income stated on this second - tier partnership's 1985 information return . Carlyle was a partner in several other partnerships . Carlyle's 1985 information return shows ordinary income of $ 674,791.81 from four other partnerships ...
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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