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. |
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Results 1-5 of 100
Page
... Code : HOWARD A. DAWSON , JR . HERBERT L. CHABOT ARTHUR L. NIMS III STEPHEN J. SWIFT 1 JULIAN I. JACOBS JOEL GERBER ROBERT P. RUWE LAURENCE J. WHALEN RENATO BEGHE CAROLYN P. CHIECHI DAVID LARO MAURICE B. FOLEY JUAN F. VASQUEZ HARRY A ...
... Code : HOWARD A. DAWSON , JR . HERBERT L. CHABOT ARTHUR L. NIMS III STEPHEN J. SWIFT 1 JULIAN I. JACOBS JOEL GERBER ROBERT P. RUWE LAURENCE J. WHALEN RENATO BEGHE CAROLYN P. CHIECHI DAVID LARO MAURICE B. FOLEY JUAN F. VASQUEZ HARRY A ...
Page 22
... are to the Internal Revenue Code of 1986 , as amended , and all Rule references are to the Tax Court Rules of Practice and Procedure . elementary school ( e.g. , spelling bee competition ) , 22 ( 21 ) 22 135 UNITED STATES TAX COURT REPORTS.
... are to the Internal Revenue Code of 1986 , as amended , and all Rule references are to the Tax Court Rules of Practice and Procedure . elementary school ( e.g. , spelling bee competition ) , 22 ( 21 ) 22 135 UNITED STATES TAX COURT REPORTS.
Page 27
... are to the Internal Revenue Code as amended , and Rule references are to the Tax Court Rules of Practice and Procedure . petitioners are liable for an accuracy - related penalty pursu- ( 26 ) 27 CALLOWAY v . COMMISSIONER 22.
... are to the Internal Revenue Code as amended , and Rule references are to the Tax Court Rules of Practice and Procedure . petitioners are liable for an accuracy - related penalty pursu- ( 26 ) 27 CALLOWAY v . COMMISSIONER 22.
Page 61
... Code sec . 580b ( West 1976 & Supp . 2010 ) , and of course the entire pawnshop industry is built on it . See National Pawnbrokers Association , " Pawnbroking Industry Overview " ( 2008–09 ) , available at http : // www ...
... Code sec . 580b ( West 1976 & Supp . 2010 ) , and of course the entire pawnshop industry is built on it . See National Pawnbrokers Association , " Pawnbroking Industry Overview " ( 2008–09 ) , available at http : // www ...
Page 63
... Code says no gain or loss need be recognized by the stock owner at the time of the initial trans- fer . Sec . 1058 ( a ) . This section generally is applied to allow margin brokers to engage in short sales without tax consequences to ...
... Code says no gain or loss need be recognized by the stock owner at the time of the initial trans- fer . Sec . 1058 ( a ) . This section generally is applied to allow margin brokers to engage in short sales without tax consequences to ...
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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