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 87
Page 43
... assessments upon the stock . * * * The original short sale is thus completed and there remains only the obligation of the bor- rowing broker , terminable on demand , either by the borrower or the lender , to return the stock borrowed on ...
... assessments upon the stock . * * * The original short sale is thus completed and there remains only the obligation of the bor- rowing broker , terminable on demand , either by the borrower or the lender , to return the stock borrowed on ...
Page 131
... assessment dis- tricts , within each of which they shall appoint one respect- able freeholder to be principal assessor , and such number of respectable freeholders to be assistant assessors , as they shall judge necessary for carrying ...
... assessment dis- tricts , within each of which they shall appoint one respect- able freeholder to be principal assessor , and such number of respectable freeholders to be assistant assessors , as they shall judge necessary for carrying ...
Page 132
... assessment district , to be surveyor of the revenue " . Id . sec . 24 ( emphasis added ) . 37 A " surveyor of the ... assess newly built houses ; and ( 5 ) subject to the approval of the ( Presidentially appointed ) inspector of the ...
... assessment district , to be surveyor of the revenue " . Id . sec . 24 ( emphasis added ) . 37 A " surveyor of the ... assess newly built houses ; and ( 5 ) subject to the approval of the ( Presidentially appointed ) inspector of the ...
Page 140
... Assessment and Collection of Deficiency in Tax and of Acceptance of Overassessment ” , is ac- cepted by the IRS and executed with the taxpayer , equitable estoppel may apply to make that agreement binding on all functions of the IRS ...
... Assessment and Collection of Deficiency in Tax and of Acceptance of Overassessment ” , is ac- cepted by the IRS and executed with the taxpayer , equitable estoppel may apply to make that agreement binding on all functions of the IRS ...
Page 145
... assessment and reverse withholding as requested by the hearing officer " ) , or by col- lection personnel , see IRM pt . 5.1.9.3.10 ( 6 ) ( Dec. 15 , 2003 ) , 5.19.8.4.9 ( 2 ) ( Nov. 1 , 2007 ) , 5.19.8.4.14 ( 1 ) ( Nov. 1 , 2007 ) ...
... assessment and reverse withholding as requested by the hearing officer " ) , or by col- lection personnel , see IRM pt . 5.1.9.3.10 ( 6 ) ( Dec. 15 , 2003 ) , 5.19.8.4.9 ( 2 ) ( Nov. 1 , 2007 ) , 5.19.8.4.14 ( 1 ) ( Nov. 1 , 2007 ) ...
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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