Reports of the United States Tax Court, Volume 135United States Tax Court, 2010 Kept up to date by a monthly publication called: United States. Tax Court. Reports. |
From inside the book
Results 1-5 of 99
Page 53
... deduct from the amount realized not only his adjusted basis but also $ 10,399 , denominated in respondent's calcula- tion as " cost of sale " . Respondent further determined that petitioner must recognize that gain ( as long - term ...
... deduct from the amount realized not only his adjusted basis but also $ 10,399 , denominated in respondent's calcula- tion as " cost of sale " . Respondent further determined that petitioner must recognize that gain ( as long - term ...
Page 79
... deductions , and credits of TAC were treated as those of Anschutz Co. on the latter's Federal income tax returns for 2000 and 2001 . 1 Nancy P. Anschutz is a party because she and Mr. Anschutz filed joint Federal income tax returns . 2 ...
... deductions , and credits of TAC were treated as those of Anschutz Co. on the latter's Federal income tax returns for 2000 and 2001 . 1 Nancy P. Anschutz is a party because she and Mr. Anschutz filed joint Federal income tax returns . 2 ...
Page 97
... deductions , and credits of TAC were includ- able in Anschutz Co.'s Federal income tax returns for 2000 and 2001 . Section 1374 ( a ) provides an exception to the general rule of flow - through treatment . Section 1374 ( a ) imposes a ...
... deductions , and credits of TAC were includ- able in Anschutz Co.'s Federal income tax returns for 2000 and 2001 . Section 1374 ( a ) provides an exception to the general rule of flow - through treatment . Section 1374 ( a ) imposes a ...
Page 98
... deductions are attributed to its parent , Anschutz Co. Petitioners concede that if we find the PVFCS and the SLAS constitute sales for Federal tax pur- poses , then the built - in gains tax will apply . Because Anschutz Co. is an S ...
... deductions are attributed to its parent , Anschutz Co. Petitioners concede that if we find the PVFCS and the SLAS constitute sales for Federal tax pur- poses , then the built - in gains tax will apply . Because Anschutz Co. is an S ...
Page 176
... deduction for street light assets . Held : Street light assets are neither assets used in the distribution of elec- tricity for sale nor land improvements . Thus , street light assets do not fall within asset class 49.14 , Electric ...
... deduction for street light assets . Held : Street light assets are neither assets used in the distribution of elec- tricity for sale nor land improvements . Thus , street light assets do not fall within asset class 49.14 , Electric ...
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Common terms and phrases
accuracy-related penalty addition to tax adjustment allowance Appeals officer apply Appointments Clause assessment Caer's estate carryback CDP hearing Chesapeake claim Commissioner Congress corporation Court of Appeals Dalton deduction Derivium determination emphasis added equitable tolling estate tax Federal income tax filed forward contract gross income IBM stock Income Tax Regs income tax return interest Internal Revenue Code Internal Revenue Service issue jurisdiction lake house lien loan loss ment notice of deficiency Ocean Pines Office of Appeals parties partner partnership item payment percent peti petition petitioner petitioner's principal residence provides purposes pursuant PVFCS refund regulations reported respect respondent's Rule schedule section 107 shares Stat statute street light assets supra T.C. Memo Tax Court tax imposed tax liability tax shown taxable taxpayer term Texasgulf tion tioner transaction transfer trust underpayment United Virgin Islands whistleblower windfall tax WISCO withholding credits