Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 68
Page 103
... annual fee is refunded ratably for the number of months remaining in the 1 - year period . 1. Held , the annual membership fees constitute payments for services rendered or made available to cardholders rather than payments in the ...
... annual fee is refunded ratably for the number of months remaining in the 1 - year period . 1. Held , the annual membership fees constitute payments for services rendered or made available to cardholders rather than payments in the ...
Page 104
... annual fees represent payments for services , whether petitioner is entitled under Rev. Proc . 71- 21 , 1971-2 C.B. 549 , to defer income from the annual fees received in one taxable year for services to be performed by the end of the ...
... annual fees represent payments for services , whether petitioner is entitled under Rev. Proc . 71- 21 , 1971-2 C.B. 549 , to defer income from the annual fees received in one taxable year for services to be performed by the end of the ...
Page 105
... annually . If a card was lost or stolen , petitioner would replace it at no additional charge . If the card was stolen ... annual rate of 18 percent on their outstanding ( revolving ) balances . This was the maximum rate allowed under ...
... annually . If a card was lost or stolen , petitioner would replace it at no additional charge . If the card was stolen ... annual rate of 18 percent on their outstanding ( revolving ) balances . This was the maximum rate allowed under ...
Page 106
... annual sales and the estimated costs of the merchant's participation in the Visa program . If the mer- chant bank was not the cardholder's issuing bank , the mer- chant bank would sell the sales draft to the issuing bank through the ...
... annual sales and the estimated costs of the merchant's participation in the Visa program . If the mer- chant bank was not the cardholder's issuing bank , the mer- chant bank would sell the sales draft to the issuing bank through the ...
Page 107
... annual membership fee ( sometimes referred to simply as annual fee ) of $ 15 , irrespective of the cardholder's credit line , usage , or account balance , if any , carried over from month to month . At that time , petitioner's major ...
... annual membership fee ( sometimes referred to simply as annual fee ) of $ 15 , irrespective of the cardholder's credit line , usage , or account balance , if any , carried over from month to month . At that time , petitioner's major ...
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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