Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 60
Page 49
... charges or expenses therefor , the interest expenses are to be allocated between the taxpayer's business and ... charged interest with regard thereto . Because the underlying activity in question in this case ( giving rise to the tax ...
... charges or expenses therefor , the interest expenses are to be allocated between the taxpayer's business and ... charged interest with regard thereto . Because the underlying activity in question in this case ( giving rise to the tax ...
Page 78
... Charge DISC . A Form 5305 , Individual Retirement Trust Account , was filed on January 28 , 1985 , establishing Florida National Bank ( hereinafter Florida National ) as trustee of IRA # 1 , and petitioner as the grantor for whose ...
... Charge DISC . A Form 5305 , Individual Retirement Trust Account , was filed on January 28 , 1985 , establishing Florida National Bank ( hereinafter Florida National ) as trustee of IRA # 1 , and petitioner as the grantor for whose ...
Page 103
... charges its cardholders an annual mem- bership fee that entitles the cardholder to , inter alia , use of the card with participating merchants , free replacement of lost or stolen cards , 24 - hour access to P's customer service staff ...
... charges its cardholders an annual mem- bership fee that entitles the cardholder to , inter alia , use of the card with participating merchants , free replacement of lost or stolen cards , 24 - hour access to P's customer service staff ...
Page 105
... charge . If the card was stolen , petitioner would issue a new card , and the cardholder's liability for any charges resulting from the theft of the old card , if any , was limited to $ 50 . If the cardholder had a problem with the ...
... charge . If the card was stolen , petitioner would issue a new card , and the cardholder's liability for any charges resulting from the theft of the old card , if any , was limited to $ 50 . If the cardholder had a problem with the ...
Page 106
... charges . Petitioner determined the merchant's discount percentage based on the merchant's projected annual sales and the estimated costs of the merchant's participation in the Visa program . If the mer- chant bank was not the ...
... charges . Petitioner determined the merchant's discount percentage based on the merchant's projected annual sales and the estimated costs of the merchant's participation in the Visa program . If the mer- chant bank was not the ...
Contents
268 | |
274 | |
312 | |
319 | |
325 | |
340 | |
355 | |
361 | |
103 | |
110 | |
114 | |
117 | |
137 | |
142 | |
144 | |
155 | |
160 | |
185 | |
207 | |
216 | |
237 | |
245 | |
251 | |
257 | |
386 | |
392 | |
393 | |
394 | |
401 | |
405 | |
418 | |
419 | |
420 | |
430 | |
431 | |
432 | |
436 | |
450 | |
451 | |
461 | |
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