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 98
Page 4
... means all income from whatever source derived , unless excluded by law . See sec . 61 ( a ) ; sec . 1.61–1 ( a ) , Income Tax Regs . Generally , gain realized on the sale of property is included in a taxpayer's income . Sec . 61 ( a ) ...
... means all income from whatever source derived , unless excluded by law . See sec . 61 ( a ) ; sec . 1.61–1 ( a ) , Income Tax Regs . Generally , gain realized on the sale of property is included in a taxpayer's income . Sec . 61 ( a ) ...
Page 5
... mean , or at least include , a dwelling that was owned and occupied by the taxpayer as his " principal residence " for at least 2 of the 5 years immediately preceding the sale . Respondent urges this Court to conclude that a qualifying ...
... mean , or at least include , a dwelling that was owned and occupied by the taxpayer as his " principal residence " for at least 2 of the 5 years immediately preceding the sale . Respondent urges this Court to conclude that a qualifying ...
Page 7
... mean the chief or primary place where a person lives or the chief or primary dwelling in which a person resides . Likewise , the term " property " as used in section 121 ( a ) can refer more broadly to a parcel of real estate , or it ...
... mean the chief or primary place where a person lives or the chief or primary dwelling in which a person resides . Likewise , the term " property " as used in section 121 ( a ) can refer more broadly to a parcel of real estate , or it ...
Page 9
... 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 terms " home " and " house " and their derivations ...
... 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 terms " home " and " house " and their derivations ...
Page 10
... 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 sale of property that does not include a ...
... 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 sale of property that does not include a ...
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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