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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Results 1-5 of 59
Page 21
... distribute sperm . P , seeking tax exemption as a private operating foundation pursuant to sec . 501 ( c ) ( 3 ) , I.R.C. , contends that it operates exclusively for the charitable purpose of promoting health . 1. Held : P's activities ...
... distribute sperm . P , seeking tax exemption as a private operating foundation pursuant to sec . 501 ( c ) ( 3 ) , I.R.C. , contends that it operates exclusively for the charitable purpose of promoting health . 1. Held : P's activities ...
Page 22
... distribute his sperm to recipients of his choice . Pursuant to the 2001 contract , Naylor was required to pay annual storage fees and designate recipients . On October 15 , 2003 , Naylor founded and incorporated petitioner in California ...
... distribute his sperm to recipients of his choice . Pursuant to the 2001 contract , Naylor was required to pay annual storage fees and designate recipients . On October 15 , 2003 , Naylor founded and incorporated petitioner in California ...
Page 23
... distributed sperm to 20 women . In 2005 petitioner received 386 questionnaires and distributed sperm to 4 women ( 21 ) 23 FREE FERTILITY FOUND . v . COMMISSIONER.
... distributed sperm to 20 women . In 2005 petitioner received 386 questionnaires and distributed sperm to 4 women ( 21 ) 23 FREE FERTILITY FOUND . v . COMMISSIONER.
Page 24
United States. Tax Court. petitioner received 386 questionnaires and distributed sperm to 4 women . On November 30 , 2005 , respondent sent petitioner a pro- posed exemption denial letter . Petitioner , on March 30 , 2006 , submitted a ...
United States. Tax Court. petitioner received 386 questionnaires and distributed sperm to 4 women . On November 30 , 2005 , respondent sent petitioner a pro- posed exemption denial letter . Petitioner , on March 30 , 2006 , submitted a ...
Page 26
... distribution of one man's ( i.e. , Naylor's ) sperm to a small number of women , selected in the manner presented , pro- motes health or confers a public benefit . 5 Accordingly , we find that petitioner is not operated exclusively for ...
... distribution of one man's ( i.e. , Naylor's ) sperm to a small number of women , selected in the manner presented , pro- motes health or confers a public benefit . 5 Accordingly , we find that petitioner is not operated exclusively for ...
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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