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 100
Page 27
... amount of IBM stock returned to him , renewing the purported loan for an addi- tional term , or satisfying the " loan " by surrendering any right to receive IBM stock . At maturity in August 2004 the balance due was $ 40,924.57 more ...
... amount of IBM stock returned to him , renewing the purported loan for an addi- tional term , or satisfying the " loan " by surrendering any right to receive IBM stock . At maturity in August 2004 the balance due was $ 40,924.57 more ...
Page 29
... Amount : 4 . Interest Rate : 5 . Cash vs. Accrual : 6 . Term : 7 . Amortization : 8. Prepayment Penalty : 9 . 10 . 11 . Margin Requirements : Non - Callable : Non - Recourse : 12. Renewable : 990 shares of International Business Ma ...
... Amount : 4 . Interest Rate : 5 . Cash vs. Accrual : 6 . Term : 7 . Amortization : 8. Prepayment Penalty : 9 . 10 . 11 . Margin Requirements : Non - Callable : Non - Recourse : 12. Renewable : 990 shares of International Business Ma ...
Page 31
... amount as $ 93,586.23 ( i.e. , 90 percent of $ 103,984.70 ) . Thus , the " loan " amount was not determined until after Derivium sold the IBM stock . On August 21 , 2001 , Derivium sent to petitioner a letter informing him that the ...
... amount as $ 93,586.23 ( i.e. , 90 percent of $ 103,984.70 ) . Thus , the " loan " amount was not determined until after Derivium sold the IBM stock . On August 21 , 2001 , Derivium sent to petitioner a letter informing him that the ...
Page 41
... amount to the customer as the " loan " amount , keeping 10 % in Derivium USA's hands ; that during the term of the loan , the Master Loan Agreement provides that Derivium USA has the right to receive all benefits that come from ...
... amount to the customer as the " loan " amount , keeping 10 % in Derivium USA's hands ; that during the term of the loan , the Master Loan Agreement provides that Derivium USA has the right to receive all benefits that come from ...
Page 43
... amount of any dividends paid upon the stock while the loan continues and the lender must assume or pay to the borrower the amount of any assessments upon the stock . * * * The original short sale is thus completed and there remains only ...
... amount of any dividends paid upon the stock while the loan continues and the lender must assume or pay to the borrower the amount of any assessments upon the stock . * * * The original short sale is thus completed and there remains only ...
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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