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 79
Page 3
... adjustment because petitioners had conceded a $ 91,406 capital gain adjustment . assert that respondent erred in determining that they were not ( 1 ) 3 GATES v . COMMISSIONER.
... adjustment because petitioners had conceded a $ 91,406 capital gain adjustment . assert that respondent erred in determining that they were not ( 1 ) 3 GATES v . COMMISSIONER.
Page 78
... adjustments including in his income a distributive share of the built - in gain . Under sec . 1058 , I.R.C. , no gain or loss is recognized by a taxpayer who transfers securities pursuant to an agreement that meets the requirements of ...
... adjustments including in his income a distributive share of the built - in gain . Under sec . 1058 , I.R.C. , no gain or loss is recognized by a taxpayer who transfers securities pursuant to an agreement that meets the requirements of ...
Page 80
... adjustments to Mr. Anschutz's distributive share of Anschutz Co.'s income and gain . As a result of these adjustments , respondent deter- mined correlative deficiencies of $ 12,081,726 and $ 17,941,239 in Mr. Anschutz's income tax for ...
... adjustments to Mr. Anschutz's distributive share of Anschutz Co.'s income and gain . As a result of these adjustments , respondent deter- mined correlative deficiencies of $ 12,081,726 and $ 17,941,239 in Mr. Anschutz's income tax for ...
Page 94
... adjustment factor is applied in order to account for any distributions made with respect to the stock at issue at or near the maturity date . Once the adjusted settlement price is calculated , it will be compared to the downside ...
... adjustment factor is applied in order to account for any distributions made with respect to the stock at issue at or near the maturity date . Once the adjusted settlement price is calculated , it will be compared to the downside ...
Page 96
... adjustments to Anschutz Co.'s tax liabilities . On August 21 , 2007 , Anschutz Co. filed its petition in docket No. 18942-07 . On August 23 , 2007 , Mr. Anschutz filed his petition in docket No. 19083-07 . A trial in these consolidated ...
... adjustments to Anschutz Co.'s tax liabilities . On August 21 , 2007 , Anschutz Co. filed its petition in docket No. 18942-07 . On August 23 , 2007 , Mr. Anschutz filed his petition in docket No. 19083-07 . A trial in these consolidated ...
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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