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 80
Page 21
... officers . S and F ulti- mately determine to whom P will distribute sperm . P , seeking tax exemption as a private operating foundation pursuant to sec . 501 ( c ) ( 3 ) , I.R.C. , contends that it operates exclusively for the ...
... officers . S and F ulti- mately determine to whom P will distribute sperm . P , seeking tax exemption as a private operating foundation pursuant to sec . 501 ( c ) ( 3 ) , I.R.C. , contends that it operates exclusively for the ...
Page 23
... officers . Naylor's father is petitioner's president and chairman of the board . Naylor is petitioner's secretary , treas- urer , and sole financial contributor . Petitioner's board of directors selects all sperm recipients . Women ...
... officers . Naylor's father is petitioner's president and chairman of the board . Naylor is petitioner's secretary , treas- urer , and sole financial contributor . Petitioner's board of directors selects all sperm recipients . Women ...
Page 26
... officers ( i.e. , the Naylors ) do not have health - related education or expertise . Simply put , petitioner's activities may promote the propagation of Naylor's seed and population growth , but they do not promote health for the ...
... officers ( i.e. , the Naylors ) do not have health - related education or expertise . Simply put , petitioner's activities may promote the propagation of Naylor's seed and population growth , but they do not promote health for the ...
Page 114
... officer " , I.R.C. sec . 6330 ( c ) ( 3 ) . P's CDP hearing was conducted by a settlement officer in the IRS Office of Appeals , and after the CDP hearing a team manager in that office issued to P a notice of determination upholding the ...
... officer " , I.R.C. sec . 6330 ( c ) ( 3 ) . P's CDP hearing was conducted by a settlement officer in the IRS Office of Appeals , and after the CDP hearing a team manager in that office issued to P a notice of determination upholding the ...
Page 115
... Officers " , " inferior Officers " , and non - officer employees 122 1. " Principal " officers vs. " inferior " officers 122 2. " Officers " vs. non - officer employees 123 C. Modes of appointment under the Appointments Clause 125 D ...
... Officers " , " inferior Officers " , and non - officer employees 122 1. " Principal " officers vs. " inferior " officers 122 2. " Officers " vs. non - officer employees 123 C. Modes of appointment under the Appointments Clause 125 D ...
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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