Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 98
Page
... Corporation , f.k.a. the Boyd Group and Subsidiaries Brody Enterprises , Inc. 343 418 California Hotel and Casino ... Corporation 257 Gallade , Alfred E. 355 Herbel , Stephen R. and Mary K. 392 Highland Farms , Inc. & Subsidiary 237 ...
... Corporation , f.k.a. the Boyd Group and Subsidiaries Brody Enterprises , Inc. 343 418 California Hotel and Casino ... Corporation 257 Gallade , Alfred E. 355 Herbel , Stephen R. and Mary K. 392 Highland Farms , Inc. & Subsidiary 237 ...
Page 2
... corporation owned or controlled directly or indirectly by petitioner. Petitioner's principal place of business is Atlanta, Georgia. Caribbean Refrescos, Inc. (CRi), is a wholly owned subsidiary of. 1 Unless otherwise indicated, all Rule ...
... corporation owned or controlled directly or indirectly by petitioner. Petitioner's principal place of business is Atlanta, Georgia. Caribbean Refrescos, Inc. (CRi), is a wholly owned subsidiary of. 1 Unless otherwise indicated, all Rule ...
Page 3
... corporation and the electing corporation within the meaning of section 936. Under section 1504 ( b ) , a section 936 possessions corporation is required to file a separate U.S. corporate return and is therefore ineli- gible to join in ...
... corporation and the electing corporation within the meaning of section 936. Under section 1504 ( b ) , a section 936 possessions corporation is required to file a separate U.S. corporate return and is therefore ineli- gible to join in ...
Page 5
... corporation elects the applica- tion of this section *** there shall be allowed as a credit against the tax imposed by this chapter an amount equal to the portion of the tax which is attributable to the sum of- ( A ) the taxable income ...
... corporation elects the applica- tion of this section *** there shall be allowed as a credit against the tax imposed by this chapter an amount equal to the portion of the tax which is attributable to the sum of- ( A ) the taxable income ...
Page 6
... corporation's taxable income derived from the active conduct of a trade or business in a possession with respect to units of a prod- uct produced * * * , in whole or in part , by the electing corporation shall be equal to 50 percent of ...
... corporation's taxable income derived from the active conduct of a trade or business in a possession with respect to units of a prod- uct produced * * * , in whole or in part , by the electing corporation shall be equal to 50 percent of ...
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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