Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 19
Page 269
... easement " creates a nonpossessory right to enter and use land in the possession of another and obligates the possessor not to interfere with the uses au- thorized by the easement , whereas a " profit " is an easement that confers the ...
... easement " creates a nonpossessory right to enter and use land in the possession of another and obligates the possessor not to interfere with the uses au- thorized by the easement , whereas a " profit " is an easement that confers the ...
Page 299
... easement under sec . 170 ( h ) ( 1 ) , I.R.C. 1. Held : P did not make a contribution of a qualified con- servation easement under sec . 170 ( h ) ( 1 ) , I.R.C. , because the attempted grant did not satisfy the conservation purposes ...
... easement under sec . 170 ( h ) ( 1 ) , I.R.C. 1. Held : P did not make a contribution of a qualified con- servation easement under sec . 170 ( h ) ( 1 ) , I.R.C. , because the attempted grant did not satisfy the conservation purposes ...
Page 300
... easement under section 170 ( h ) ( 1 ) ; ( 2 ) if quali- fied , we must decide the value of the easement ; and ( 3 ) in the absence of a qualified contribution or , alternatively if the easement's value was substantially overstated ...
... easement under section 170 ( h ) ( 1 ) ; ( 2 ) if quali- fied , we must decide the value of the easement ; and ( 3 ) in the absence of a qualified contribution or , alternatively if the easement's value was substantially overstated ...
Page 303
... easement to the County that would limit the number of building lots to 30. The claimed con- servation easement and the underlying supporting appraisal were based on the assumption that 60 dwellings could be built and the potential for ...
... easement to the County that would limit the number of building lots to 30. The claimed con- servation easement and the underlying supporting appraisal were based on the assumption that 60 dwellings could be built and the potential for ...
Page 307
... easement . The required protection could not have been satisfied by means of a conservation easement . Notwith- standing , petitioner indicated in his development plans that he intended to use a conservation easement to satisfy those ...
... easement . The required protection could not have been satisfied by means of a conservation easement . Notwith- standing , petitioner indicated in his development plans that he intended to use a conservation easement to satisfy those ...
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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