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 82
Page 2
... loss adjust- ment . 3 The previous owner of the house had converted the first level from a two - car garage to living quarters in 1972 . 4 The record does not establish whether the new building and permit restrictions prevented ...
... loss adjust- ment . 3 The previous owner of the house had converted the first level from a two - car garage to living quarters in 1972 . 4 The record does not establish whether the new building and permit restrictions prevented ...
Page 21
... loss , with the basis in the house going to the land . See sec . 280 ( B ) . Any gain attributable to the original house and land would be realized on the sale of the land ( and new house ) . That approach requires the allocation of the ...
... loss , with the basis in the house going to the land . See sec . 280 ( B ) . Any gain attributable to the original house and land would be realized on the sale of the land ( and new house ) . That approach requires the allocation of the ...
Page 33
... loss associated with Derivium's scheme to be approximately $ 235 million . Com- plaint , United States v . Cathcart , No. 07-4762 ( N.D. Cal . filed Sept. 17 , 2007 ) . the courts have considered in making this determination include ...
... loss associated with Derivium's scheme to be approximately $ 235 million . Com- plaint , United States v . Cathcart , No. 07-4762 ( N.D. Cal . filed Sept. 17 , 2007 ) . the courts have considered in making this determination include ...
Page 34
... loss or damage to the property ; and ( 8 ) which party receives the profits from the operation and sale of the property . See id . at 252 ; see also Grodt & McKay Realty , Inc. v . Commissioner , supra at 1237–1238 . Applying the above ...
... loss or damage to the property ; and ( 8 ) which party receives the profits from the operation and sale of the property . See id . at 252 ; see also Grodt & McKay Realty , Inc. v . Commissioner , supra at 1237–1238 . Applying the above ...
Page 36
... Loss or Damage Upon receipt of the $ 93,586.23 from Derivium in 2001 , petitioner bore no risk of loss in the event that the value of the IBM stock decreased . Petitioner was entitled to retain all the funds transferred to him ...
... Loss or Damage Upon receipt of the $ 93,586.23 from Derivium in 2001 , petitioner bore no risk of loss in the event that the value of the IBM stock decreased . Petitioner was entitled to retain all the funds transferred to him ...
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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