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 100
Page 3
... Form 1040 , U.S. Indi- vidual Income Tax Return ( 2000 return ) . However , peti- tioners failed to file their 2000 return by the August 15 , 2001 , due date . On September 17 , 2001 , petitioners filed their 2000 return . On their 2000 ...
... Form 1040 , U.S. Indi- vidual Income Tax Return ( 2000 return ) . However , peti- tioners failed to file their 2000 return by the August 15 , 2001 , due date . On September 17 , 2001 , petitioners filed their 2000 return . On their 2000 ...
Page 16
... form treatment of gain generated by the sale of a prin- cipal residence , Congress did not change the definition of principal residence , a term it has used consistently since 1951 when section 112 ( n ) , the predecessor provision to ...
... form treatment of gain generated by the sale of a prin- cipal residence , Congress did not change the definition of principal residence , a term it has used consistently since 1951 when section 112 ( n ) , the predecessor provision to ...
Page 22
... Form 1023 , Application for Recognition of Exemption , in which petitioner seeks tax - exempt status as a private oper- ating foundation . On April 11 , 2005 , respondent requested a copy of petitioner's agreement with the sperm bank ...
... Form 1023 , Application for Recognition of Exemption , in which petitioner seeks tax - exempt status as a private oper- ating foundation . On April 11 , 2005 , respondent requested a copy of petitioner's agreement with the sperm bank ...
Page 25
... Form 1023 and Web site indicate that Naylor is the only donor . On Mar. 31 , 2005 , however , there were 56 sperm vials available from two other do- nors . Petitioner's Web site states that 4 vials are required for a cycle of artificial ...
... Form 1023 and Web site indicate that Naylor is the only donor . On Mar. 31 , 2005 , however , there were 56 sperm vials available from two other do- nors . Petitioner's Web site states that 4 vials are required for a cycle of artificial ...
Page 31
... Form 1099 - DIV , Dividends and Distributions , nor included any IBM dividend income from the alleged divi- dends paid on the IBM stock on petitioners ' 2001 , 2002 , 2003 , or 2004 Federal income tax return . In a letter dated July 8 ...
... Form 1099 - DIV , Dividends and Distributions , nor included any IBM dividend income from the alleged divi- dends paid on the IBM stock on petitioners ' 2001 , 2002 , 2003 , or 2004 Federal income tax return . In a letter dated July 8 ...
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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