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 100
Page 2
... 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 petitioners from ...
... 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 petitioners from ...
Page 5
... ment , and neither spouse claimed an exclusion under section 121 ( a ) during the 2 - year period before the sale or exchange . Sec . 121 ( b ) ( 2 ) ( A ) . The issue presented arises from the fact that section 121 ( a ) does not ...
... ment , and neither spouse claimed an exclusion under section 121 ( a ) during the 2 - year period before the sale or exchange . Sec . 121 ( b ) ( 2 ) ( A ) . The issue presented arises from the fact that section 121 ( a ) does not ...
Page 9
... ment to section 121 , the House Committee on the Budget used the terms " home " and " house " and their derivations interchangeably with the term " principal residence " : Calculating capital gain from the sale of a principal residence ...
... ment to section 121 , the House Committee on the Budget used the terms " home " and " house " and their derivations interchangeably with the term " principal residence " : Calculating capital gain from the sale of a principal residence ...
Page 25
... ment , Trusts 2d , sec . 372 , cmt . c ( 1959 ) . The free provision of sperm may , under appropriate cir- cumstances , be a charitable activity . Petitioner , however , does not qualify for tax exemption because the class of peti ...
... ment , Trusts 2d , sec . 372 , cmt . c ( 1959 ) . The free provision of sperm may , under appropriate cir- cumstances , be a charitable activity . Petitioner , however , does not qualify for tax exemption because the class of peti ...
Page 26
... ment characterized the transaction as a loan of 90 percent of the value of the IBM stock pledged as collateral . The pur- 5 Petitioner does not contend , nor is there evidence , that it relieves the poor , distressed , or otherwise ...
... ment characterized the transaction as a loan of 90 percent of the value of the IBM stock pledged as collateral . The pur- 5 Petitioner does not contend , nor is there evidence , that it relieves the poor , distressed , or otherwise ...
Other editions - View all
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