Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 57
Page 21
... [ specific ] statutory authority " is necessary for the Court to acquire jurisdiction . Majority op . p . 11. We note , however , that when Congress wants to deny the Tax Court jurisdiction over overpayments and refunds , it knows how to ...
... [ specific ] statutory authority " is necessary for the Court to acquire jurisdiction . Majority op . p . 11. We note , however , that when Congress wants to deny the Tax Court jurisdiction over overpayments and refunds , it knows how to ...
Page 35
... specific amount remaining at the effective date after credits had been previously provided . Gen. Elec . Co. v . United States , 384 F.3d at 1308-1309.5 Accordingly , we will deny both aspects of petitioner's motion . To reflect the ...
... specific amount remaining at the effective date after credits had been previously provided . Gen. Elec . Co. v . United States , 384 F.3d at 1308-1309.5 Accordingly , we will deny both aspects of petitioner's motion . To reflect the ...
Page 40
... specific mandate that the reduced GATT interest rate is to apply to their December 31 , 1994 , overpayment interest balance . Petitioners argue that " In the absence of some specific instruction to the contrary , the interest contin ...
... specific mandate that the reduced GATT interest rate is to apply to their December 31 , 1994 , overpayment interest balance . Petitioners argue that " In the absence of some specific instruction to the contrary , the interest contin ...
Page 41
... specific and definite overpayment interest rate where a corporation has made a tax overpayment for a year of $ 10,000 or less and another specific and definite overpayment interest rate where a corporation has made a tax overpayment in ...
... specific and definite overpayment interest rate where a corporation has made a tax overpayment for a year of $ 10,000 or less and another specific and definite overpayment interest rate where a corporation has made a tax overpayment in ...
Page 48
... specific adjustments for each taxable year in issue as stated in the notice of deter- mination : Tax period ( s ) 12/31/1982 12/31/1983 12/31/1984 Amount of relief you requested Amount of relief we could Amount of tax allow remaining ...
... specific adjustments for each taxable year in issue as stated in the notice of deter- mination : Tax period ( s ) 12/31/1982 12/31/1983 12/31/1984 Amount of relief you requested Amount of relief we could Amount of tax allow remaining ...
Contents
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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