Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
From inside the book
Results 1-5 of 100
Page 1
... income taxes , respectively . The parties submitted this case fully stipulated pursuant to Rule 122. Unless otherwise indicated , all section references are to the Internal Revenue Code for the years in issue , and all Rule references ...
... income taxes , respectively . The parties submitted this case fully stipulated pursuant to Rule 122. Unless otherwise indicated , all section references are to the Internal Revenue Code for the years in issue , and all Rule references ...
Page 5
United States. Tax Court. To reflect the foregoing , Decision will be entered under Rule 155 . ARON B. KATZ AND PHYLLIS A. KATZ , PETITIONERS v . COMMISSIONER OF INTERNAL REVENUE , RESPONDENT Docket Nos . 460-96 , 780-97 , 181-98 . Filed ...
United States. Tax Court. To reflect the foregoing , Decision will be entered under Rule 155 . ARON B. KATZ AND PHYLLIS A. KATZ , PETITIONERS v . COMMISSIONER OF INTERNAL REVENUE , RESPONDENT Docket Nos . 460-96 , 780-97 , 181-98 . Filed ...
Page 6
... income tax return for 1990 , on which he claimed the status of a married person filing separately , covered the entire cal- endar year . On account of Mr. Katz ' bankruptcy proceeding , some of the partnerships undertook an interim ...
... income tax return for 1990 , on which he claimed the status of a married person filing separately , covered the entire cal- endar year . On account of Mr. Katz ' bankruptcy proceeding , some of the partnerships undertook an interim ...
Page 7
... Income , Credits , Deductions , etc. , to Mr. Katz reflecting the entire 1990 calendar year distributive share ... tax returns for tax years 1991 through 1994 , to the extent that the carryovers were attributable to the prepetition part ...
... Income , Credits , Deductions , etc. , to Mr. Katz reflecting the entire 1990 calendar year distributive share ... tax returns for tax years 1991 through 1994 , to the extent that the carryovers were attributable to the prepetition part ...
Page 15
... income of the estate . See sec . 1398 ( e ) ( 2 ) . With section 1398 in mind , we turn to the relevant provi- sions governing the income taxation of partners and partner- ships . A partner must include in gross income his share of income ...
... income of the estate . See sec . 1398 ( e ) ( 2 ) . With section 1398 in mind , we turn to the relevant provi- sions governing the income taxation of partners and partner- ships . A partner must include in gross income his share of income ...
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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