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 99
Page 1
... Held : Ps may not exclude from their income , under sec . 121 ( a ) , I.R.C. , the gain on the sale of the new house because the new house was never used as Ps ' principal residence . Held , further , Ps are liable for the addition to ...
... Held : Ps may not exclude from their income , under sec . 121 ( a ) , I.R.C. , the gain on the sale of the new house because the new house was never used as Ps ' principal residence . Held , further , Ps are liable for the addition to ...
Page 11
... held by a tenant - stockholder in a cooperative housing corporation , if the dwelling which the taxpayer is entitled to occupy as such stockholder is used by him as his principal residence . The focal point of the section 1034 ...
... held by a tenant - stockholder in a cooperative housing corporation , if the dwelling which the taxpayer is entitled to occupy as such stockholder is used by him as his principal residence . The focal point of the section 1034 ...
Page 12
... held that they were not entitled to the exclusion because the dwelling that was used as their principal resi- dence was never sold or disposed of as required by former section 1034. Id . In O'Barr v . Commissioner , 44 T.C. 501 ( 1965 ) ...
... held that they were not entitled to the exclusion because the dwelling that was used as their principal resi- dence was never sold or disposed of as required by former section 1034. Id . In O'Barr v . Commissioner , 44 T.C. 501 ( 1965 ) ...
Page 21
... Held : P's activities do not promote health for the benefit of the community . 2. Held , further , pursuant to sec . 501 ( c ) ( 3 ) , I.R.C. , P is not operated exclusively for exempt purposes and therefore does not qualify for tax ...
... Held : P's activities do not promote health for the benefit of the community . 2. Held , further , pursuant to sec . 501 ( c ) ( 3 ) , I.R.C. , P is not operated exclusively for exempt purposes and therefore does not qualify for tax ...
Page 24
... held a conference on November 28 , 2006 , to discuss petitioner's application for exemption . On June 15 , 2007 , respondent issued a final determination letter denying petitioner's request for exemp- tion . On July 31 , 2007 ...
... held a conference on November 28 , 2006 , to discuss petitioner's application for exemption . On June 15 , 2007 , respondent issued a final determination letter denying petitioner's request for exemp- tion . On July 31 , 2007 ...
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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