Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 71
Page 6
... contract ; ( v ) method , program , system , procedure , campaign , survey , study , forecast , estimate , customer list , or technical data ; *** * * * which has substantial value independent of the services of any individ- ual . * ( 5 ) ...
... contract ; ( v ) method , program , system , procedure , campaign , survey , study , forecast , estimate , customer list , or technical data ; *** * * * which has substantial value independent of the services of any individ- ual . * ( 5 ) ...
Page 7
... contracts , methods , pro- grams , systems , procedures , campaigns , surveys , studies , forecasts , customer lists , and technical data . Sec . 936 ( h ) ( 3 ) ( B ) ( i ) , ( iii ) , ( iv ) , ( v ) . The formula for beverage bases or ...
... contracts , methods , pro- grams , systems , procedures , campaigns , surveys , studies , forecasts , customer lists , and technical data . Sec . 936 ( h ) ( 3 ) ( B ) ( i ) , ( iii ) , ( iv ) , ( v ) . The formula for beverage bases or ...
Page 29
... contract sales revenue . In the instant case , however , the only clear and consistent congressional intent expressed with respect to the possession tax credit regime is the encouragement of U.S. business oper- ( 1 ) 29 COCA - COLA CO ...
... contract sales revenue . In the instant case , however , the only clear and consistent congressional intent expressed with respect to the possession tax credit regime is the encouragement of U.S. business oper- ( 1 ) 29 COCA - COLA CO ...
Page 71
... , Pub . L. 88-272 , 78 Stat . 19 ) ; S. Rept . 830 , 88th Cong . , 2d Sess . ( 1964 ) , 1964-1 C.B. ( Part 2 ) 505 , 560 ( similar ) . of business contract or investment advantage . All taxpayers , ( 31 ) 71 REDLARK v . COMMISSIONER.
... , Pub . L. 88-272 , 78 Stat . 19 ) ; S. Rept . 830 , 88th Cong . , 2d Sess . ( 1964 ) , 1964-1 C.B. ( Part 2 ) 505 , 560 ( similar ) . of business contract or investment advantage . All taxpayers , ( 31 ) 71 REDLARK v . COMMISSIONER.
Page 72
United States. Tax Court. of business contract or investment advantage . All taxpayers , as well as others ( citizens and noncitizens ) receive benefits on account of the funding of the Federal Government . The payment of Federal income ...
United States. Tax Court. of business contract or investment advantage . All taxpayers , as well as others ( citizens and noncitizens ) receive benefits on account of the funding of the Federal Government . The payment of Federal income ...
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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