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 40
Page 78
... companies that P - PA decided to invest in . TAC entered into a master stock purchase agreement ( MSPA ) for the sale of some of those corporate stocks in 2000 and 2001 to DLJ , an investment bank . The MSPA consisted of for- ward ...
... companies that P - PA decided to invest in . TAC entered into a master stock purchase agreement ( MSPA ) for the sale of some of those corporate stocks in 2000 and 2001 to DLJ , an investment bank . The MSPA consisted of for- ward ...
Page 80
... companies engaged in oil exploration and devel- oping natural resources . During the past two decades Mr. Anschutz invested in and operated railroad companies . Mr. Anschutz's decision to invest in a particular company typically left ...
... companies engaged in oil exploration and devel- oping natural resources . During the past two decades Mr. Anschutz invested in and operated railroad companies . Mr. Anschutz's decision to invest in a particular company typically left ...
Page 155
... companies ' fates for years " . Among the reasons that we are not influenced by this possibility is that it is the Office of Appeals , and not an individual officer or employee , that retains jurisdiction under section 6330 ( d ) ( 2 ) ...
... companies ' fates for years " . Among the reasons that we are not influenced by this possibility is that it is the Office of Appeals , and not an individual officer or employee , that retains jurisdiction under section 6330 ( d ) ( 2 ) ...
Page 201
... companies , including WISCO , involved in the contamination jointly and severally liable for the cleanup costs ( Fox River liability ) . Philip Morris indemnified Chesapeake for any Fox River liability costs up to the pur- chase price ...
... companies , including WISCO , involved in the contamination jointly and severally liable for the cleanup costs ( Fox River liability ) . Philip Morris indemnified Chesapeake for any Fox River liability costs up to the pur- chase price ...
Page 202
... companies have the ability to make the investment needed to compete in the industry . In the late 1990s , the tissue business experienced much consolidation . Fort Howard Corporation merged with James River Corpora- tion to form Fort ...
... companies have the ability to make the investment needed to compete in the industry . In the late 1990s , the tissue business experienced much consolidation . Fort Howard Corporation merged with James River Corpora- tion to form Fort ...
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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