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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Page 5
... claim the $ 500,000 exclusion on the sale or exchange of property they owned and used as their principal residence if either spouse meets the ownership requirement , both spouses meet the use require- ment , and neither spouse claimed ...
... claim the $ 500,000 exclusion on the sale or exchange of property they owned and used as their principal residence if either spouse meets the ownership requirement , both spouses meet the use require- ment , and neither spouse claimed ...
Page 10
... claim the exclusion , many taxpayers must determine the basis of each home they have owned , and appropriately adjust the basis of their current home to reflect any untaxed gains from previous housing trans- actions . This determination ...
... claim the exclusion , many taxpayers must determine the basis of each home they have owned , and appropriately adjust the basis of their current home to reflect any untaxed gains from previous housing trans- actions . This determination ...
Page 12
... claim the benefit of former section 1034. Id . In its analysis of former section 1034 , this Court stated that " The only logical interpretation of section 1034 is that it will only apply in situations where a taxpayer has dis- posed of ...
... claim the benefit of former section 1034. Id . In its analysis of former section 1034 , this Court stated that " The only logical interpretation of section 1034 is that it will only apply in situations where a taxpayer has dis- posed of ...
Page 13
... claim to a prorated exclusion . Petitioners argue that the unsustainable debt they incurred in constructing the new house is an unforeseen circumstance that justifies an exclusion under sec . 121 ( a ) . However , petitioners did not ...
... claim to a prorated exclusion . Petitioners argue that the unsustainable debt they incurred in constructing the new house is an unforeseen circumstance that justifies an exclusion under sec . 121 ( a ) . However , petitioners did not ...
Page 51
... claim that section 1058 saves him from recognition of income . See Samueli v . Commissioner , 132 T.C. 37 , 49 ( 2009 ) ( section 1058 ( b ) ( 3 ) requires that the lender be able to demand a prompt return of the lent securi- 2 ...
... claim that section 1058 saves him from recognition of income . See Samueli v . Commissioner , 132 T.C. 37 , 49 ( 2009 ) ( section 1058 ( b ) ( 3 ) requires that the lender be able to demand a prompt return of the lent securi- 2 ...
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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