Reports of the United States Tax Court, Volume 106The Court, 1996 |
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Results 1-5 of 41
Page 92
... ) which party pays the property taxes ; ( 7 ) which party bears the risk of loss or damage to the 19 See discussion of IRA # 2 supra p . 82 . property ; and ( 8 ) which party receives the 92 ( 76 ) 106 UNITED STATES TAX COURT REPORTS.
... ) which party pays the property taxes ; ( 7 ) which party bears the risk of loss or damage to the 19 See discussion of IRA # 2 supra p . 82 . property ; and ( 8 ) which party receives the 92 ( 76 ) 106 UNITED STATES TAX COURT REPORTS.
Page 111
... risk of carrying large amounts of cash or the restrictions on writing checks . Cardholders had access to petitioner's cus- tomer service staff on a 24 - hour basis , and the right to with- hold payment on disputed charges . We agree ...
... risk of carrying large amounts of cash or the restrictions on writing checks . Cardholders had access to petitioner's cus- tomer service staff on a 24 - hour basis , and the right to with- hold payment on disputed charges . We agree ...
Page 121
... risks even though they typically carried higher monthly balances . From 1983 to 1985 , petitioner occasionally waived the first year's membership fee if the customer was a member of an affinity group , waived the annual fee for the year ...
... risks even though they typically carried higher monthly balances . From 1983 to 1985 , petitioner occasionally waived the first year's membership fee if the customer was a member of an affinity group , waived the annual fee for the year ...
Page 123
... did so . Petitioner asked MasterCard cardholders who had unusual activity on their cards if their card was lost or stolen . times lowered credit limits to reduce petitioner's risk . Credit ( 117 ) 123 SIGNET BANKING CORP . v . COMMISSIONER.
... did so . Petitioner asked MasterCard cardholders who had unusual activity on their cards if their card was lost or stolen . times lowered credit limits to reduce petitioner's risk . Credit ( 117 ) 123 SIGNET BANKING CORP . v . COMMISSIONER.
Page 124
United States. Tax Court. times lowered credit limits to reduce petitioner's risk . Credit limit changes were not related to the charging and payment of the annual membership fee . 6. Petitioner's Reporting of the Annual Membership Fees ...
United States. Tax Court. times lowered credit limits to reduce petitioner's risk . Credit limit changes were not related to the charging and payment of the annual membership fee . 6. Petitioner's Reporting of the Annual Membership Fees ...
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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