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 4
... income means all income from whatever source derived , unless excluded by law . See sec . 61 ( a ) ; sec . 1.61–1 ( a ) , Income Tax Regs . Generally , gain realized on the sale of property is included in a taxpayer's income . Sec . 61 ...
... income means all income from whatever source derived , unless excluded by law . See sec . 61 ( a ) ; sec . 1.61–1 ( a ) , Income Tax Regs . Generally , gain realized on the sale of property is included in a taxpayer's income . Sec . 61 ...
Page 10
... income tax on the capital gain on their principal residences , as a result ... tax con- sequences of transactions related to their house . * * * * * * * Present ... Regs . , under former section 121 , provided that the term " principal ...
... income tax on the capital gain on their principal residences , as a result ... tax con- sequences of transactions related to their house . * * * * * * * Present ... Regs . , under former section 121 , provided that the term " principal ...
Page 11
United States. Tax Court. meaning as in section 1034 and the regulations thereunder . Section 1.1034–1 ( c ) ( 3 ) ( i ) , Income Tax Regs . , under former section 1034 ( section 1034 regulations ) , provided that whether property was used ...
United States. Tax Court. meaning as in section 1034 and the regulations thereunder . Section 1.1034–1 ( c ) ( 3 ) ( i ) , Income Tax Regs . , under former section 1034 ( section 1034 regulations ) , provided that whether property was used ...
Page 20
... regulations , sec . 1.121-1 ( b ) ( 3 ) , Income Tax Regs . , confirm that , if the principal residence consists of both land and improvements , both a prior sale of the improvements and part of the land and a subsequent sale of the ...
... regulations , sec . 1.121-1 ( b ) ( 3 ) , Income Tax Regs . , confirm that , if the principal residence consists of both land and improvements , both a prior sale of the improvements and part of the land and a subsequent sale of the ...
Page 24
... Income Tax Regs . To meet the requirements of the operational test , an organization must engage primarily in activities that accomplish exempt pur- poses , and no more than an insubstantial part of the organization's activities may be ...
... Income Tax Regs . To meet the requirements of the operational test , an organization must engage primarily in activities that accomplish exempt pur- poses , and no more than an insubstantial part of the organization's activities may be ...
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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