Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 100
Page 2
... issues in controversy “if the pleadings, answers to interrogatories, depositions, admissions, and any other acceptable materials, together with the affidavits, if any, show that there is no genuine issue as to any material fact and that ...
... issues in controversy “if the pleadings, answers to interrogatories, depositions, admissions, and any other acceptable materials, together with the affidavits, if any, show that there is no genuine issue as to any material fact and that ...
Page 2
... issues in controversy " if the pleadings , answers to inter- rogatories , depositions , admissions , and any other acceptable materials , together with the affidavits , if any , show that there is no genuine issue as to any material ...
... issues in controversy " if the pleadings , answers to inter- rogatories , depositions , admissions , and any other acceptable materials , together with the affidavits , if any , show that there is no genuine issue as to any material ...
Page 3
... issue , the dilution ratio for Coke , Diet Coke , Caffeine Free Diet Coke , Cherry Coke , and Diet Cherry Coke was 1 ... issues before us for partial summary judgment arise out of the section 936 tax credit , which is designed to encour ...
... issue , the dilution ratio for Coke , Diet Coke , Caffeine Free Diet Coke , Cherry Coke , and Diet Cherry Coke was 1 ... issues before us for partial summary judgment arise out of the section 936 tax credit , which is designed to encour ...
Page 4
... issue . The peti- tion in the instant case was filed January 4 , 1994. On Janu- ary 12 , 1994 , respondent's proposed amendment to Q & A - 12 was published in the Federal Register . See infra note 5 . A secondary dispute in the instant ...
... issue . The peti- tion in the instant case was filed January 4 , 1994. On Janu- ary 12 , 1994 , respondent's proposed amendment to Q & A - 12 was published in the Federal Register . See infra note 5 . A secondary dispute in the instant ...
Page 12
... issue for pur- poses of the instant motion ; ( 2 ) the possessions corporation must determine its costs attributable to the possession product under section 1.861–8 , Income Tax Regs .; ( 3 ) the possessions corporation must determine ...
... issue for pur- poses of the instant motion ; ( 2 ) the possessions corporation must determine its costs attributable to the possession product under section 1.861–8 , Income Tax Regs .; ( 3 ) the possessions corporation must determine ...
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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