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 76
Page 8
... Stat . 494 ; S. Rept . 781 , supra , 1951-2 C.B. at 482. Former section 112 ( n ) ( 1 ) 12 provided that no gain on the sale of a principal residence was recognized if a taxpayer purchased a new residence for a price at least equal to ...
... Stat . 494 ; S. Rept . 781 , supra , 1951-2 C.B. at 482. Former section 112 ( n ) ( 1 ) 12 provided that no gain on the sale of a principal residence was recognized if a taxpayer purchased a new residence for a price at least equal to ...
Page 9
... Stat . 197 ; Revenue Act of 1978 , Pub . L. 95-600 , sec . 404 ( a ) , 92 Stat . 2869 ; Tax Reform Act of 1976 , Pub . L. 94-455 , sec . 1404 ( a ) , 90 Stat . 1733 , and as amended , per- mitted an individual , on a one - time basis ...
... Stat . 197 ; Revenue Act of 1978 , Pub . L. 95-600 , sec . 404 ( a ) , 92 Stat . 2869 ; Tax Reform Act of 1976 , Pub . L. 94-455 , sec . 1404 ( a ) , 90 Stat . 1733 , and as amended , per- mitted an individual , on a one - time basis ...
Page 16
... Stat . 836 , 839 , which amended section 121 and repealed sec- tion 1034 , to indicate that Congress intended to change the meaning of the term " principal residence " sub silentio when it amended section 121. Although section 121 as ...
... Stat . 836 , 839 , which amended section 121 and repealed sec- tion 1034 , to indicate that Congress intended to change the meaning of the term " principal residence " sub silentio when it amended section 121. Although section 121 as ...
Page 18
... Stat . 788 ) , explaining the committee's reasons for recommending an amendment to section 121. The committee's reasons are principally the difficulties a homeowner faces in keeping track of his basis in his home . The committee report ...
... Stat . 788 ) , explaining the committee's reasons for recommending an amendment to section 121. The committee's reasons are principally the difficulties a homeowner faces in keeping track of his basis in his home . The committee report ...
Page 52
... Stat . 63 , and subsection ( d ) ( 4 ) thereof defined " disposition " as a sale , exchange , gift , or transfer of legal title but not , among other things , an exchange to which section 1036 applies . 4 The ruling 52 ( 26 ) 135 UNITED ...
... Stat . 63 , and subsection ( d ) ( 4 ) thereof defined " disposition " as a sale , exchange , gift , or transfer of legal title but not , among other things , an exchange to which section 1036 applies . 4 The ruling 52 ( 26 ) 135 UNITED ...
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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