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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Page 3
... land area of the original house overlaps with the land area covered by the new house , and no part of the original foundation perimeter corresponds to the foundation perimeter of the new house . 6 Although petitioners suggest in their ...
... land area of the original house overlaps with the land area covered by the new house , and no part of the original foundation perimeter corresponds to the foundation perimeter of the new house . 6 Although petitioners suggest in their ...
Page 6
... land on which the original house had been situated . Petitioners contend that the term " property " includes not only the dwelling but also the land on which the dwelling is situated . Petitioners seem to argue that the requirements of ...
... land on which the original house had been situated . Petitioners contend that the term " property " includes not only the dwelling but also the land on which the dwelling is situated . Petitioners seem to argue that the requirements of ...
Page 7
... land or a chattel ) ” and “ Any external thing over which the rights of possession , use , and enjoyment are exercised " . The American Heritage Dictionary of the English Lan- guage 1395 ( 4th ed . 2000 ) defines “ principal ” in its ...
... land or a chattel ) ” and “ Any external thing over which the rights of possession , use , and enjoyment are exercised " . The American Heritage Dictionary of the English Lan- guage 1395 ( 4th ed . 2000 ) defines “ principal ” in its ...
Page 10
... land surrounding the dwelling , the legislative history supports a conclusion that Congress intended the section 121 exclusion to apply only if the dwelling the taxpayer sells was actually used as his principal residence for the period ...
... land surrounding the dwelling , the legislative history supports a conclusion that Congress intended the section 121 exclusion to apply only if the dwelling the taxpayer sells was actually used as his principal residence for the period ...
Page 11
... land that did not occur simultaneously with the sale of the taxpayers ' principal residence . See Bogley v . Commissioner , 263 F.2d 746 ( 4th Cir . 1959 ) , revg . 30 T.C. 452 ( 1958 ) . In Bogley v . Commissioner , supra at 747 , the ...
... land that did not occur simultaneously with the sale of the taxpayers ' principal residence . See Bogley v . Commissioner , 263 F.2d 746 ( 4th Cir . 1959 ) , revg . 30 T.C. 452 ( 1958 ) . In Bogley v . Commissioner , supra at 747 , 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