Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
From inside the book
Results 1-5 of 58
Page 125
... installments with interest set at the minimum rate allowed by the rules and regulations of the Internal Revenue Service . Section 9.2 of the agreements provides that the partner- ships will continue for a period of 35 years . Section ...
... installments with interest set at the minimum rate allowed by the rules and regulations of the Internal Revenue Service . Section 9.2 of the agreements provides that the partner- ships will continue for a period of 35 years . Section ...
Page 142
... installments . At the time of his death in 1994 , D was entitled to receive 18 further annual payments of $ 395,182.67 each . Held , the lottery pay- ments must be included in D's gross estate and valued for estate tax purposes through ...
... installments . At the time of his death in 1994 , D was entitled to receive 18 further annual payments of $ 395,182.67 each . Held , the lottery pay- ments must be included in D's gross estate and valued for estate tax purposes through ...
Page 143
... installment prize payments to the fiduciary of the estate of a deceased installment prize winner or the heirs or beneficiaries thereof named in an appropriate probate court order . [ Conn . Agencies Regs . sec . 12-568-5 ( d ) and ( e ) ...
... installment prize payments to the fiduciary of the estate of a deceased installment prize winner or the heirs or beneficiaries thereof named in an appropriate probate court order . [ Conn . Agencies Regs . sec . 12-568-5 ( d ) and ( e ) ...
Page 144
... installments of $ 790,365.34 each , commencing on December 3 , 1992. After receipt of the first such installment ... installment payments . Accord- ingly , $ 395,182.67 , less applicable Federal and State withholding taxes , was ...
... installments of $ 790,365.34 each , commencing on December 3 , 1992. After receipt of the first such installment ... installment payments . Accord- ingly , $ 395,182.67 , less applicable Federal and State withholding taxes , was ...
Page 147
... payments constitutes an annuity which must be valued pursuant to section 7520. With respect to section 2039 , respondent maintains that the lottery installments sat- isfy ( 142 ) 147 ESTATE OF GRIBAUSKAS v . COMMISSIONER.
... payments constitutes an annuity which must be valued pursuant to section 7520. With respect to section 2039 , respondent maintains that the lottery installments sat- isfy ( 142 ) 147 ESTATE OF GRIBAUSKAS v . COMMISSIONER.
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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