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 23
Page 222
... Virgin Islands at the close of 2002 , 2003 , and 2004 , and claiming he was qualified for the gross income tax exclusion provided by I.R.C. sec . 932 ( c ) ( 4 ) , P , a U.S. citizen , filed territorial income tax returns with the Virgin ...
... Virgin Islands at the close of 2002 , 2003 , and 2004 , and claiming he was qualified for the gross income tax exclusion provided by I.R.C. sec . 932 ( c ) ( 4 ) , P , a U.S. citizen , filed territorial income tax returns with the Virgin ...
Page 223
... Virgin Islands ( Virgin Islands ) at the close of 2002 , 2003 , and 2004 , petitioner ( 1 ) filed territorial income tax returns with the Virgin Islands Bureau of Internal Revenue ( BIR ) for 2002 , 2003 , and 2004 , and ( 2 ) claimed ...
... Virgin Islands ( Virgin Islands ) at the close of 2002 , 2003 , and 2004 , petitioner ( 1 ) filed territorial income tax returns with the Virgin Islands Bureau of Internal Revenue ( BIR ) for 2002 , 2003 , and 2004 , and ( 2 ) claimed ...
Page 224
... Virgin Islands , St. Thomas and St. John Division ( District Court ) , case No. 1 : 10CV00026 . On June 1 , 2010 , petitioner filed in this Court the motion in question . Discussion I. The Virgin Islands The Virgin Islands are an ...
... Virgin Islands , St. Thomas and St. John Division ( District Court ) , case No. 1 : 10CV00026 . On June 1 , 2010 , petitioner filed in this Court the motion in question . Discussion I. The Virgin Islands The Virgin Islands are an ...
Page 225
... Virgin Islands " is in effect substituted for " United States " ( and vice versa ) in the Internal Revenue Code so that , to satisfy Virgin Islands tax obliga- tions , an individual or corporation in the Virgin Islands pays taxes to the ...
... Virgin Islands " is in effect substituted for " United States " ( and vice versa ) in the Internal Revenue Code so that , to satisfy Virgin Islands tax obliga- tions , an individual or corporation in the Virgin Islands pays taxes to the ...
Page 226
... VIRGIN ISLANDS INCOME TAXES . ( c ) TREATMENT OF VIRGIN ISLANDS RESIDENTS .— ( 1 ) Application of sub- section . This subsection shall apply to an individual for the taxable year if- ( A ) such individual is a bona fide resident of the ...
... VIRGIN ISLANDS INCOME TAXES . ( c ) TREATMENT OF VIRGIN ISLANDS RESIDENTS .— ( 1 ) Application of sub- section . This subsection shall apply to an individual for the taxable year if- ( A ) such individual is a bona fide resident of the ...
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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