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 63
Page
... Internal Revenue 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 ...
... Internal Revenue 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 ...
Page 2
... Internal Revenue Code in effect for the year in issue , and all Rule references are to the Tax Court Rules of Practice and Proce- dure . 2 Petitioners concede that the destruction of the original house does not qualify as an involun ...
... Internal Revenue Code in effect for the year in issue , and all Rule references are to the Tax Court Rules of Practice and Proce- dure . 2 Petitioners concede that the destruction of the original house does not qualify as an involun ...
Page 8
... Internal Revenue Code of 1954 , ch . 736 , 68A Stat . 306 , former section 112 ( n ) ( 1 ) was recodified as section 1034 ( former section 1034 ) . 14 In 1964 Congress enacted section 121 ( former section 121 ) as part of the Revenue ...
... Internal Revenue Code of 1954 , ch . 736 , 68A Stat . 306 , former section 112 ( n ) ( 1 ) was recodified as section 1034 ( former section 1034 ) . 14 In 1964 Congress enacted section 121 ( former section 121 ) as part of the Revenue ...
Page 22
... tax- ation . This case was submitted for decision based on the stipulated administrative record as defined in Rule 210 ... Internal Revenue Code of 1986 , as amended , and all Rule references are to the Tax Court Rules of Practice and ...
... tax- ation . This case was submitted for decision based on the stipulated administrative record as defined in Rule 210 ... Internal Revenue Code of 1986 , as amended , and all Rule references are to the Tax Court Rules of Practice and ...
Page 27
... Rev. Rul . 57-451 , 1957-2 C.B. 295 , nor was it equivalent to a securities lending arrangement under sec . 1058 , I.R.C. 3 ... Internal Revenue Code as amended , and Rule references are to the Tax Court Rules of Practice and Procedure ...
... Rev. Rul . 57-451 , 1957-2 C.B. 295 , nor was it equivalent to a securities lending arrangement under sec . 1058 , I.R.C. 3 ... Internal Revenue Code as amended , and Rule references are to the Tax Court Rules of Practice and Procedure ...
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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