Reports of the United States Tax Court, Volume 106The Court, 1996 |
From inside the book
Results 1-5 of 46
Page 2
... references are to the Tax Court Rules of Practice and Procedure, and all section references are to the Internal Revenue Code in effect during the years in issue. 2 In addition, the Court considered an amicus curiae brief filed by ...
... references are to the Tax Court Rules of Practice and Procedure, and all section references are to the Internal Revenue Code in effect during the years in issue. 2 In addition, the Court considered an amicus curiae brief filed by ...
Page 2
... references are to the Tax Court Rules of Practice and Procedure , and all section references are to the Internal Revenue Code in effect during the years in issue . 2 In addition , the Court considered an amicus curiae brief filed by ...
... references are to the Tax Court Rules of Practice and Procedure , and all section references are to the Internal Revenue Code in effect during the years in issue . 2 In addition , the Court considered an amicus curiae brief filed by ...
Page 16
... reference anywhere in section 936 ( h ) to component possession products or the computation of CTI with respect to component possession products , asserts petitioner . Section 936 ( h ) ( 7 ) authorizes and directs the Secretary to ...
... reference anywhere in section 936 ( h ) to component possession products or the computation of CTI with respect to component possession products , asserts petitioner . Section 936 ( h ) ( 7 ) authorizes and directs the Secretary to ...
Page 18
... reference anywhere in section 936 ( h ) to component products or the computation of combined taxable income with respect to component products . The computation of combined taxable income with respect to component possession products ...
... reference anywhere in section 936 ( h ) to component products or the computation of combined taxable income with respect to component products . The computation of combined taxable income with respect to component possession products ...
Page 32
... references are to the Internal Revenue Code in effect for the years in issue , and all Rule references are to the Tax Court Rules of Practice and Proce- dure . Respondent argues that petitioners are not entitled to a deduction 32 ( 31 ) ...
... references are to the Internal Revenue Code in effect for the years in issue , and all Rule references are to the Tax Court Rules of Practice and Proce- dure . Respondent argues that petitioners are not entitled to a deduction 32 ( 31 ) ...
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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