Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 100
Page 79
... agreement , First Florida was named custodian of IRA # 2 , and petitioner was named as the grantor for whose benefit the IRA was established . Under the terms of the IRA agreement , petitioner reserved the right to serve as the ...
... agreement , First Florida was named custodian of IRA # 2 , and petitioner was named as the grantor for whose benefit the IRA was established . Under the terms of the IRA agreement , petitioner reserved the right to serve as the ...
Page 101
... agreement detailed in the affidavits of petitioners ' counsel , they incurred no fees with respect to the preparation of their motion . Petitioners did not , therefore , incur fees in this matter in an amount greater than $ 40,000 . See ...
... agreement detailed in the affidavits of petitioners ' counsel , they incurred no fees with respect to the preparation of their motion . Petitioners did not , therefore , incur fees in this matter in an amount greater than $ 40,000 . See ...
Page 114
... agreement ( written or otherwise ) , receives a payment in one taxable year for services , where all of the services under such agreement are required by the agreement as it exists at the end of the taxable year of receipt to be ...
... agreement ( written or otherwise ) , receives a payment in one taxable year for services , where all of the services under such agreement are required by the agreement as it exists at the end of the taxable year of receipt to be ...
Page 115
... agreement requires the performance of contingent services . Section 3.06 reads : In any case in which an advance payment is received pursuant to an agreement which requires the taxpayer to perform contingent services , the amount of an ...
... agreement requires the performance of contingent services . Section 3.06 reads : In any case in which an advance payment is received pursuant to an agreement which requires the taxpayer to perform contingent services , the amount of an ...
Page 116
... agreement , whether or not the particular cardholder avails himself of those services . Petitioner's pro rata ... agreement in that case provided that the membership fee was non- refundable and was paid in consideration of the issuance ...
... agreement , whether or not the particular cardholder avails himself of those services . Petitioner's pro rata ... agreement in that case provided that the membership fee was non- refundable and was paid in consideration of the issuance ...
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Other editions - View all
Common terms and phrases
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