Reports of the United States Tax Court, Volume 122United States Tax Court, 2004 |
From inside the book
Results 1-5 of 35
Page 91
... percentage interest fac- tors used therein . The parties disagree about the dates on which many of the transactions should be recorded in petitioner's account . The substantive issues raised by petitioner's amendment to peti- tion and ...
... percentage interest fac- tors used therein . The parties disagree about the dates on which many of the transactions should be recorded in petitioner's account . The substantive issues raised by petitioner's amendment to peti- tion and ...
Page 143
... percentage method . Ps rely on C's calculations and a supple- mental report prepared by P - H . Held , Ps are not required to use the actuarial method and may use the percentage method to determine the portions of the monthly service ...
... percentage method . Ps rely on C's calculations and a supple- mental report prepared by P - H . Held , Ps are not required to use the actuarial method and may use the percentage method to determine the portions of the monthly service ...
Page 154
... percentage are different from those outlined in the Health Facility Information report . 5 The report does not contain a cost allocation to monitor the system for ILUS for 1997 . 6 The following represents the calculations contained in ...
... percentage are different from those outlined in the Health Facility Information report . 5 The report does not contain a cost allocation to monitor the system for ILUS for 1997 . 6 The following represents the calculations contained in ...
Page 155
... percentage method to deter- mine the proper allocation of monthly service fees to medical care . Mr. Dalton calculated the allocation percentage by determining the total expenses associated with the SNF and subtracting from this figure ...
... percentage method to deter- mine the proper allocation of monthly service fees to medical care . Mr. Dalton calculated the allocation percentage by determining the total expenses associated with the SNF and subtracting from this figure ...
Page 156
... percentage method , the committee calculated that the portions of monthly services fees allocable to medical care were 40.3 percent and 41.6 percent for the years 1997 and 1998 , respectively . In calculating total operating expenses ...
... percentage method , the committee calculated that the portions of monthly services fees allocable to medical care were 40.3 percent and 41.6 percent for the years 1997 and 1998 , respectively . In calculating total operating expenses ...
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abuse of discretion administrative costs affd allocable to medical amended amortization Appeals Office apply assessed bankruptcy basis carryback challenge Charles Schwab Corp claimed Commis Commissioner Commissioner's Congress corporation Court of Appeals customer accounts decision election entitled Federal income tax franchise tax Grigoraci Income Tax Regs income tax return intangible assets Interest Interest Internal Revenue Internal Revenue Code Internal Revenue Service issue judicial review jurisdiction legislative history levy loss deductions ment monthly service fees noncontract patient fees notice of deficiency notice of determination offer in compromise overpayment interest paid parties payment percentage method peti petition petitioner petitioner's expert procedures proceeding provides pursuant qualified offer refund relief from joint relief under section respect Respondent argues Rose's Rule sioner statutory summary judgment supra T.C. Memo Tax Court tax lien taxable taxpayer tion trial de novo underlying tax liability valuation Village West Wiwi