Reports of the United States Tax Court, Volume 106The Court, 1996 |
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United States. Tax Court. TABLE OF CASES Page A.D. Football , Inc. , Tax Matters Partner 184 Barnett Banks of Florida , Inc. and Subsidiaries 103 Bartels , Gordon H. , Estate , Sally A. Jouris and Thomas G. Bartels ... COURT THE COCA -
United States. Tax Court. TABLE OF CASES Page A.D. Football , Inc. , Tax Matters Partner 184 Barnett Banks of Florida , Inc. and Subsidiaries 103 Bartels , Gordon H. , Estate , Sally A. Jouris and Thomas G. Bartels ... COURT THE COCA -
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United States. Tax Court. the component product as equal to the same proportion of the third party sales price of the ... Court is whether Congress intended the results that flow from ( 1 ) 6 COCA - COLA CO . & SUBS . v . COMMISSIONER.
United States. Tax Court. the component product as equal to the same proportion of the third party sales price of the ... Court is whether Congress intended the results that flow from ( 1 ) 6 COCA - COLA CO . & SUBS . v . COMMISSIONER.
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United States. Tax Court. per - gallon basis , regardless of whether USA sold the con- centrate to third parties in its integrated form or in its unchanged form . Thus , respondent argues that USA expenses factually attributable to the ...
United States. Tax Court. per - gallon basis , regardless of whether USA sold the con- centrate to third parties in its integrated form or in its unchanged form . Thus , respondent argues that USA expenses factually attributable to the ...
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... was derived from the active conduct of a trade or business within a possession of the United States * * * countries either directly or through possessions banks or other financial 22 ( 1 ) 106 UNITED STATES TAX COURT REPORTS.
... was derived from the active conduct of a trade or business within a possession of the United States * * * countries either directly or through possessions banks or other financial 22 ( 1 ) 106 UNITED STATES TAX COURT REPORTS.
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... Court's admonition : " The choice among reasonable interpretations is for the Commissioner , not the courts . " National Muffler Dealers Association , Inc. v . United States , 440 U.S. 472 , 488 ( 1979 ) . Provided that Q & A - 12 is ...
... Court's admonition : " The choice among reasonable interpretations is for the Commissioner , not the courts . " National Muffler Dealers Association , Inc. v . United States , 440 U.S. 472 , 488 ( 1979 ) . Provided that Q & A - 12 is ...
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1989 agreement 9th Cir affd allocable alternative minimum tax amended apply Arkla assets benefits business expense cardholder CBOT Citibank cluster home Commis Commissioner Congress contract corporation cost Court of Appeals debt decedent decedent's deduction determined election employees estate tax executor Federal income tax filed funds gross income Guardian Income Tax Regs Internal Revenue Code investment Irwindale issue litigation loan Los Angeles Raiders Malibu marital deduction MasterCard meals ment Mexican pesos Nihon Intergraph obligation overdraft amount paid parties payment percent peti petitioner Petitioner argues petitioner's possession product purchase purposes pursuant QTIP Raiders received refund regulations reinsurance reinsurance agreement Rept respondent's rule statute summary judgment supra surviving spouse T.C. Memo tax avoidance Tax Court tax deficiencies tax return taxable income taxpayer Temporary Income Tax terminable interest tion tioner trade or business transaction transfer fees trust United VEBA