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 78
Page 10
... excess of $ 125,000 if they sold their home and taxpayers who have already used the exclusion may choose to stay in their homes even though the home no longer suits their needs . *** [ H. Rept . 105-148 , at 347 ( 1997 ) , 1997-4 C.B. ...
... excess of $ 125,000 if they sold their home and taxpayers who have already used the exclusion may choose to stay in their homes even though the home no longer suits their needs . *** [ H. Rept . 105-148 , at 347 ( 1997 ) , 1997-4 C.B. ...
Page 59
... excess of $ 600 per head . " ) . If anything , this suggests that Calloway retained an equity in the stock for the short time before Derivium sold it . After all , he got only 90 percent of its fair market value . And in finding that ...
... excess of $ 600 per head . " ) . If anything , this suggests that Calloway retained an equity in the stock for the short time before Derivium sold it . After all , he got only 90 percent of its fair market value . And in finding that ...
Page 95
... excess appreciation to go to DLJ as previously explained . Once the average settlement ratio was determined , it was multiplied by the base number of shares in each tranche . TAC was then required to deliver that number of shares to DLJ ...
... excess appreciation to go to DLJ as previously explained . Once the average settlement ratio was determined , it was multiplied by the base number of shares in each tranche . TAC was then required to deliver that number of shares to DLJ ...
Page 97
... excess of the amount realized over the adjusted basis , as calculated by reference to section 1011 . The stocks at issue were owned by TAC , a qualified sub- chapter S subsidiary . Normally , an S corporation is not subject to Federal ...
... excess of the amount realized over the adjusted basis , as calculated by reference to section 1011 . The stocks at issue were owned by TAC , a qualified sub- chapter S subsidiary . Normally , an S corporation is not subject to Federal ...
Page 101
... excess of the threshold appre- ciation price ; ( 4 ) a dividend option equal in value to the present value of any dividend rights over the term of the PVFCS ; and ( 5 ) the remainder as DLJ's fees for entering into and structuring the ...
... excess of the threshold appre- ciation price ; ( 4 ) a dividend option equal in value to the present value of any dividend rights over the term of the PVFCS ; and ( 5 ) the remainder as DLJ's fees for entering into and structuring the ...
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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