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 31
... paid on the IBM stock on petitioners ' 2001 , 2002 , 2003 , or 2004 Federal income tax return . In a letter dated July 8 , 2004 , Derivium informed peti- tioner that the loan " will mature on August 21 , 2004 " and 3 Derivium's Morgan ...
... paid on the IBM stock on petitioners ' 2001 , 2002 , 2003 , or 2004 Federal income tax return . In a letter dated July 8 , 2004 , Derivium informed peti- tioner that the loan " will mature on August 21 , 2004 " and 3 Derivium's Morgan ...
Page 34
... have to be recognized as taxable transactions if they meet the strict requirements of sec . 1058. See infra pp . 42-45 . stock . 8 Petitioners did not report dividends paid on 34 ( 26 ) 135 UNITED STATES TAX COURT REPORTS.
... have to be recognized as taxable transactions if they meet the strict requirements of sec . 1058. See infra pp . 42-45 . stock . 8 Petitioners did not report dividends paid on 34 ( 26 ) 135 UNITED STATES TAX COURT REPORTS.
Page 35
United States. Tax Court. stock . 8 Petitioners did not report dividends paid on the IBM stock on their 2001 , 2002 , 2003 , or 2004 Federal income tax return , and petitioner was never required to repay any of the principal or interest ...
United States. Tax Court. stock . 8 Petitioners did not report dividends paid on the IBM stock on their 2001 , 2002 , 2003 , or 2004 Federal income tax return , and petitioner was never required to repay any of the principal or interest ...
Page 43
... paid upon the stock while the loan continues and the lender must assume or pay to the borrower the amount of any assessments upon the stock . * * * The original short sale is thus completed and there remains only the obligation of the ...
... paid upon the stock while the loan continues and the lender must assume or pay to the borrower the amount of any assessments upon the stock . * * * The original short sale is thus completed and there remains only the obligation of the ...
Page 59
... paid $ 6,000 per head for cows they knew were worth far less and which we find had a fair market value not in excess of $ 600 per head . " ) . If anything , this suggests that Calloway retained an equity in the stock for the short time ...
... paid $ 6,000 per head for cows they knew were worth far less and which we find had a fair market value not in excess of $ 600 per head . " ) . If anything , this suggests that Calloway retained an equity in the stock for the short time ...
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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