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 30
... credit Derivium's account . On August 16 , 2001 , Morgan Keegan credited Derivium's account with the IBM stock transferred from petitioner . The following day , August 17 , 2001 , Derivium sold the 990 shares of IBM stock held in its ...
... credit Derivium's account . On August 16 , 2001 , Morgan Keegan credited Derivium's account with the IBM stock transferred from petitioner . The following day , August 17 , 2001 , Derivium sold the 990 shares of IBM stock held in its ...
Page 31
... Credit Union . During the term of the " loan " Derivium provided petitioner with quarterly and yearend account statements . The quar- terly account statements reported " end - of - quarter collateral value " and dividends such that it ...
... Credit Union . During the term of the " loan " Derivium provided petitioner with quarterly and yearend account statements . The quar- terly account statements reported " end - of - quarter collateral value " and dividends such that it ...
Page 43
... credit the lender with the 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 ...
... credit the lender with the 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 ...
Page 58
... Credit Advance Margin Agreement , https : // www.uvest.com/pdf/Margin%20Account%20Agreement.pdf ; Zecco Trading , Margin Application , https://www.zecco.com/forms/margin-application/DownloadForm.aspx . F.2d 742 ( 2d Cir . 1942 ) . And ...
... Credit Advance Margin Agreement , https : // www.uvest.com/pdf/Margin%20Account%20Agreement.pdf ; Zecco Trading , Margin Application , https://www.zecco.com/forms/margin-application/DownloadForm.aspx . F.2d 742 ( 2d Cir . 1942 ) . And ...
Page 65
... credit whose precise limit depends on an appraisal and subsequent loan - to - value calculation . VI . A. Even if we didn't want to accept Calloway's deal as a loan on its face , we should at least use a more sensible multifactor test ...
... credit whose precise limit depends on an appraisal and subsequent loan - to - value calculation . VI . A. Even if we didn't want to accept Calloway's deal as a loan on its face , we should at least use a more sensible multifactor test ...
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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