Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 38
Page 25
... costs for taxpayers . The majority's approach will force taxpayers to resolve a single tax controversy in two dif- ferent forums - assuming arguendo that they were not so barred by the period of limitations or res judicata or preju ...
... costs for taxpayers . The majority's approach will force taxpayers to resolve a single tax controversy in two dif- ferent forums - assuming arguendo that they were not so barred by the period of limitations or res judicata or preju ...
Page 37
... the deductibility of estimated dismantlement , removal , and restoration costs relating to the Prudhoe Bay , Alaska , oil field ) . As of the January 1 , 1995 , effective date ( 36 ) 37 EXXON MOBIL CORP . & COS . v . COMMISSIONER.
... the deductibility of estimated dismantlement , removal , and restoration costs relating to the Prudhoe Bay , Alaska , oil field ) . As of the January 1 , 1995 , effective date ( 36 ) 37 EXXON MOBIL CORP . & COS . v . COMMISSIONER.
Page 39
... cost of the implementing legislation " relating to the GATT treaty . S. Rept . 103-412 , at 11 ( 1994 ) ; H. Rept . 103-826 ( I ) , at 9 ( 1994 ) . The Senate report explained as follows : As set forth below in the *** [ Congressional ...
... cost of the implementing legislation " relating to the GATT treaty . S. Rept . 103-412 , at 11 ( 1994 ) ; H. Rept . 103-826 ( I ) , at 9 ( 1994 ) . The Senate report explained as follows : As set forth below in the *** [ Congressional ...
Page 101
... costs , utilities , license fees , personal prop- erty taxes , and other costs associated with its use of the leased property . Between March 16 , 1993 , and April 1 , 1996 , another apparently unrelated entity held an option to pur ...
... costs , utilities , license fees , personal prop- erty taxes , and other costs associated with its use of the leased property . Between March 16 , 1993 , and April 1 , 1996 , another apparently unrelated entity held an option to pur ...
Page 209
... cost basis . See sec . 1012. However , for AMT pur- poses , section 56 ( b ) ( 3 ) provides that the adjusted basis of any stock acquired by the exercise of an ISO " shall be determined on the basis of the treatment prescribed by this ...
... cost basis . See sec . 1012. However , for AMT pur- poses , section 56 ( b ) ( 3 ) provides that the adjusted basis of any stock acquired by the exercise of an ISO " shall be determined on the basis of the treatment prescribed by this ...
Contents
169 | |
205 | |
206 | |
215 | |
233 | |
237 | |
266 | |
281 | |
61 | |
62 | |
65 | |
66 | |
72 | |
84 | |
96 | |
108 | |
117 | |
155 | |
157 | |
162 | |
164 | |
167 | |
168 | |
299 | |
300 | |
309 | |
330 | |
332 | |
333 | |
337 | |
338 | |
341 | |
355 | |
360 | |
367 | |
371 | |
Other editions - View all
Common terms and phrases
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