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. |
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Page 2
... period of at least 2 years from August 1996 to August 1998 . In 1996 petitioners decided to enlarge and remodel the original house , and they hired an architect . The architect advised petitioners that more stringent building and permit ...
... period of at least 2 years from August 1996 to August 1998 . In 1996 petitioners decided to enlarge and remodel the original house , and they hired an architect . The architect advised petitioners that more stringent building and permit ...
Page 3
... period , petitioners resided at a location that does not appear in the record . The record does not contain any information regarding whether or when petitioners purchased and moved into a new principal residence . 8 Petitioners ' 2000 ...
... period , petitioners resided at a location that does not appear in the record . The record does not contain any information regarding whether or when petitioners purchased and moved into a new principal residence . 8 Petitioners ' 2000 ...
Page 5
... period ending on the date of the sale or exchange , such property has been owned and used by the tax- payer as the taxpayer's principal residence for periods aggregating 2 years or more . [ Emphasis added . ] The maximum exclusion is ...
... period ending on the date of the sale or exchange , such property has been owned and used by the tax- payer as the taxpayer's principal residence for periods aggregating 2 years or more . [ Emphasis added . ] The maximum exclusion is ...
Page 6
... period required by section 121 ( a ) and they sold the land on which the original house had been situated . Petitioners contend that the term " property " includes not only the dwelling but also the land on which the dwelling is ...
... period required by section 121 ( a ) and they sold the land on which the original house had been situated . Petitioners contend that the term " property " includes not only the dwelling but also the land on which the dwelling is ...
Page 7
... period of residing in a place . " Merriam - Webster's Collegiate Dictionary 996 ( 10th ed . 1997 ) defines " residence " as " 1 a : the act or fact of dwelling in a place for some time b : the act or fact of living or regularly staying ...
... period of residing in a place . " Merriam - Webster's Collegiate Dictionary 996 ( 10th ed . 1997 ) defines " residence " as " 1 a : the act or fact of dwelling in a place for some time b : the act or fact of living or regularly staying ...
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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