Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 62
Page 2
... additions to tax or penalties . The parties stipulated that interest would be assessed as pro- vided by law and that ... addition to other amounts of previously accrued interest . 3 One of the checks was for $ 10,195 ; the memo line on ...
... additions to tax or penalties . The parties stipulated that interest would be assessed as pro- vided by law and that ... addition to other amounts of previously accrued interest . 3 One of the checks was for $ 10,195 ; the memo line on ...
Page 8
... additions and interest on such , that were disallowed by the June 5 , 1997 Tax Court decision . Petitioner's claim for a refund arises , if at all , under sec- tion 6330 ( c ) ( 2 ) , as an outgrowth of her challenge to the exist- ence ...
... additions and interest on such , that were disallowed by the June 5 , 1997 Tax Court decision . Petitioner's claim for a refund arises , if at all , under sec- tion 6330 ( c ) ( 2 ) , as an outgrowth of her challenge to the exist- ence ...
Page 26
... addition to interest abatement , in section 6330 proceedings taxpayers also may request section 6015 relief . Sec . 6330 ( c ) ( 2 ) ( A ) ( i ) . Section 6015 ( g ) provides for refunds regarding section 6015 ( b ) and ( f ) relief ...
... addition to interest abatement , in section 6330 proceedings taxpayers also may request section 6015 relief . Sec . 6330 ( c ) ( 2 ) ( A ) ( i ) . Section 6015 ( g ) provides for refunds regarding section 6015 ( b ) and ( f ) relief ...
Page 47
... addition to tax , or additional amount ) . This regulation provides that tax overpayments are to be refunded beginning with the first payment that exceeds the tax liability . Accordingly , all of petitioners ' tax overpayments for the ...
... addition to tax , or additional amount ) . This regulation provides that tax overpayments are to be refunded beginning with the first payment that exceeds the tax liability . Accordingly , all of petitioners ' tax overpayments for the ...
Page 59
... addition , petitioner's approach would lead to a very com- plex factual analysis to trace the acquisition of the assets used to make over 20 years of tax payments . It is likely that a married couple will continue to acquire assets ...
... addition , petitioner's approach would lead to a very com- plex factual analysis to trace the acquisition of the assets used to make over 20 years of tax payments . It is likely that a married couple will continue to acquire assets ...
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9th Cir adjustments Admin administrative affd amended amount Anglo-Am Antarctica Appeals officer apply assessment Brand X capital loss Chevron claim closing agreement coal Commis Commissioner community property laws computation Congress conservation easement Court of Appeals December 31 deficiency notice Direct Tea Trading disputed regulations election entitled Fairfax County Federal income tax Federal tax foreign corporation GATT rate Grist Mill property gross income hearing Income Tax Regs income tax return Internal Revenue Code Internal Revenue Service interpretation issue jurisdiction Lee Ranch legislative history levy LIFO limited majority mark-to-market ment method of accounting Natl notice of determination ous payment 99.00 overpayment interest parties petition petitioner petitioner's Planegger Proced provides real property reasonable refund relevant text relief Rept request respondent respondent's Revenue Act rule Secretary section 233 sioner spouse Stat statute statutory Subsequent miscellane supply contracts supra T.C. Memo Tax Court tax lien taxpayer tion United Zapara