Reports of the United States Tax Court, Volume 116The Court, 2001 |
From inside the book
Results 1-5 of 47
Page 34
... Limited Partnership - VI ( hereinafter sometimes referred to as Carlyle ) . Pacific was a partner in at least one other partnership . Pacific's 1985 information return shows an ordinary loss of $ 7,705 from another partnership ...
... Limited Partnership - VI ( hereinafter sometimes referred to as Carlyle ) . Pacific was a partner in at least one other partnership . Pacific's 1985 information return shows an ordinary loss of $ 7,705 from another partnership ...
Page 47
... limited to situations involving bad faith . * * * The gross income stated in petitioner's income tax return is therefore limited to the $ 5,014.60 shown therein and does not include any amounts stated in her husband's return . In ...
... limited to situations involving bad faith . * * * The gross income stated in petitioner's income tax return is therefore limited to the $ 5,014.60 shown therein and does not include any amounts stated in her husband's return . In ...
Page 53
... limited matter now before us . In dealing with documents that were not physically attached to the taxpayer's tax return , we have consistently12 drawn a line between ( 1 ) documents that have been filed as tax returns of other taxpayers ...
... limited matter now before us . In dealing with documents that were not physically attached to the taxpayer's tax return , we have consistently12 drawn a line between ( 1 ) documents that have been filed as tax returns of other taxpayers ...
Page 58
... limited to what is stated on the first page of the tax return . Respondent's brief closes as follows : Finally , respondent's interpretation of Section 6501 ( e ) yields a sensible , administrable result . Looking through to the lower ...
... limited to what is stated on the first page of the tax return . Respondent's brief closes as follows : Finally , respondent's interpretation of Section 6501 ( e ) yields a sensible , administrable result . Looking through to the lower ...
Page 78
... limited by section 6427. The Senate report also notes the extension of the time within which a section 6427 claim may be made " will make the filing of full - year claims ( but not the quarterly claims ) for refunds ( under secs ...
... limited by section 6427. The Senate report also notes the extension of the time within which a section 6427 claim may be made " will make the filing of full - year claims ( but not the quarterly claims ) for refunds ( under secs ...
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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