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 2
... 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- tary conversion under sec . 1033. Petitioners further concede a ...
... 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- tary conversion under sec . 1033. Petitioners further concede a ...
Page 6
... rule of construction that if a statute does not define a term , the term is given its ordinary meaning . See Perrin v . United States , 444 U.S. 37 , 42 ( 1979 ) ; Nw . Forest Res . Council v . Glickman , 82 F.3d 825 , 833 ( 9th Cir ...
... rule of construction that if a statute does not define a term , the term is given its ordinary meaning . See Perrin v . United States , 444 U.S. 37 , 42 ( 1979 ) ; Nw . Forest Res . Council v . Glickman , 82 F.3d 825 , 833 ( 9th Cir ...
Page 18
... rule of section 121 ( a ) applies if three conditions are met : ( 1 ) There must be a sale or exchange ( without distinction , sale ) ; ( 2 ) the sale must be of " property *** owned and used by the taxpayer as the taxpayer's principal ...
... rule of section 121 ( a ) applies if three conditions are met : ( 1 ) There must be a sale or exchange ( without distinction , sale ) ; ( 2 ) the sale must be of " property *** owned and used by the taxpayer as the taxpayer's principal ...
Page 19
... rule of statutory interpretation [ is ] that exclusions from income must be nar- rowly construed ' " ( quoting United States v . Burke , 504 U.S. 229 , 248 ( 1992 ) ( Souter , J. , concurring in judgment ) ) ) , the Supreme Court has ...
... rule of statutory interpretation [ is ] that exclusions from income must be nar- rowly construed ' " ( quoting United States v . Burke , 504 U.S. 229 , 248 ( 1992 ) ( Souter , J. , concurring in judgment ) ) ) , the Supreme Court has ...
Page 22
... Rule 210 ( c ) ( 4 ) , received a final adverse determination letter dated June 15 , 2007 , and invoked the ... Rule references are to the Tax Court Rules of Practice and Procedure . elementary school ( e.g. , spelling bee competition ) ...
... Rule 210 ( c ) ( 4 ) , received a final adverse determination letter dated June 15 , 2007 , and invoked the ... Rule references are to the Tax Court Rules of Practice and Procedure . elementary school ( e.g. , spelling bee competition ) ...
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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