Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 95
Page 45
... obligation " . That is equally true of the obligation to pay interest on sales and excise taxes imposed upon a business conducted as a sole proprietorship - interest that is excluded by regulation . Sec . 1.163-9T ( b ) ( 2 ) ( iii ) ...
... obligation " . That is equally true of the obligation to pay interest on sales and excise taxes imposed upon a business conducted as a sole proprietorship - interest that is excluded by regulation . Sec . 1.163-9T ( b ) ( 2 ) ( iii ) ...
Page 60
... obligation is personal . See Miller v . United States , supra at 691 . 1 A copy of the unpublished opinion of the Court of Appeals for the Tenth Circuit in True v . United States that appears at 74 AFTR 2d 94-6253 , is appended ...
... obligation is personal . See Miller v . United States , supra at 691 . 1 A copy of the unpublished opinion of the Court of Appeals for the Tenth Circuit in True v . United States that appears at 74 AFTR 2d 94-6253 , is appended ...
Page 62
... obligation to pay taxes or interest on tax deficiencies . " The government goes on to contend an individual taxpayer can never deduct deficiency inter- not paying the correct amount of taxes and not the 62 ( 31 ) 106 UNITED STATES TAX ...
... obligation to pay taxes or interest on tax deficiencies . " The government goes on to contend an individual taxpayer can never deduct deficiency inter- not paying the correct amount of taxes and not the 62 ( 31 ) 106 UNITED STATES TAX ...
Page 63
... obligation to pay taxes is personal to plaintiffs . With a few exceptions inapplicable to this controversy , partnerships and S corporations calculate and report their taxable income in the same man- ner as individual taxpayers , but ...
... obligation to pay taxes is personal to plaintiffs . With a few exceptions inapplicable to this controversy , partnerships and S corporations calculate and report their taxable income in the same man- ner as individual taxpayers , but ...
Page 64
United States. Tax Court. individual obligation to pay taxes also includes the personal responsibility to pay any tax deficiency arising from incorrect returns and the associated penalty interest . Because the duty to pay penalty ...
United States. Tax Court. individual obligation to pay taxes also includes the personal responsibility to pay any tax deficiency arising from incorrect returns and the associated penalty interest . Because the duty to pay penalty ...
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