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 7
... intended section 121 to apply to a sale of property when the property sold does not include the dwelling that the taxpayer used as a principal residence for the period that section 121 ( a ) requires . Because section 121 ( a ) is ...
... intended section 121 to apply to a sale of property when the property sold does not include the dwelling that the taxpayer used as a principal residence for the period that section 121 ( a ) requires . Because section 121 ( a ) is ...
Page 9
... intended the terms " property ” and “ principal residence " to mean a house or other dwelling unit in which the taxpayer actually resided . In explaining the 1997 amend- ment to section 121 , the House Committee on the Budget used the ...
... intended the terms " property ” and “ principal residence " to mean a house or other dwelling unit in which the taxpayer actually resided . In explaining the 1997 amend- ment to section 121 , the House Committee on the Budget used the ...
Page 10
... intended the term " principal residence " to mean the primary dwelling or house that a taxpayer occupied as his principal residence . Nothing in the legislative history indicates that Congress intended section 121 to exclude gain on the ...
... intended the term " principal residence " to mean the primary dwelling or house that a taxpayer occupied as his principal residence . Nothing in the legislative history indicates that Congress intended section 121 to exclude gain on the ...
Page 13
... intended that wording to have a meaning for the purpose of section 121 dif- ferent from the meaning it had been accorded under former section 1034 ; nor did Congress state that it disagreed with the interpretation of that wording in ...
... intended that wording to have a meaning for the purpose of section 121 dif- ferent from the meaning it had been accorded under former section 1034 ; nor did Congress state that it disagreed with the interpretation of that wording in ...
Page 16
... intended to change the meaning of the term " principal residence " sub silentio when it amended section 121. Although section 121 as amended by the TRA 1997 blended the approaches of former section 121 and former section 1034 to provide ...
... intended to change the meaning of the term " principal residence " sub silentio when it amended section 121. Although section 121 as amended by the TRA 1997 blended the approaches of former section 121 and former section 1034 to provide ...
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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