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
... petitioners may exclude from gross income $ 500,000 of cap- ital gain from the sale in 2000 of property on Summit Road in Santa Barbara , California ( Summit Road property ) , under section 121 ( a ) ; and ( 2 ) whether petitioners are ...
... petitioners may exclude from gross income $ 500,000 of cap- ital gain from the sale in 2000 of property on Summit Road in Santa Barbara , California ( Summit Road property ) , under section 121 ( a ) ; and ( 2 ) whether petitioners are ...
Page 3
... petitioners sold the new house for $ 1,100,000 . The sale resulted in a $ 591,406 gain to petitioners . On April 15 , 2001 , petitioners applied for an automatic extension of time for filing their 2000 Form 1040 , U.S. Indi- vidual ...
... petitioners sold the new house for $ 1,100,000 . The sale resulted in a $ 591,406 gain to petitioners . On April 15 , 2001 , petitioners applied for an automatic extension of time for filing their 2000 Form 1040 , U.S. Indi- vidual ...
Page 4
... Petitioners also argue that because they are not liable for a deficiency , respondent erred in determining that they were liable for the section 6651 ( a ) ( 1 ) addition to tax . Discussion I. Burden of Proof Ordinarily , the ...
... Petitioners also argue that because they are not liable for a deficiency , respondent erred in determining that they were liable for the section 6651 ( a ) ( 1 ) addition to tax . Discussion I. Burden of Proof Ordinarily , the ...
Page 5
... petitioners did not sell property they had owned and used as their principal residence for the required statutory ... petitioners never resided in the new house before its sale in 2000 , respondent maintains that the new house was never ...
... petitioners did not sell property they had owned and used as their principal residence for the required statutory ... petitioners never resided in the new house before its sale in 2000 , respondent maintains that the new house was never ...
Page 22
... petitioner seeks a declaratory judgment that it meets the requirements of section 501 ( c ) ( 3 ) and is exempt from ... Petitioner's Web site states that Naylor is its " single sperm donor " and chronicles Naylor's life from infancy to ...
... petitioner seeks a declaratory judgment that it meets the requirements of section 501 ( c ) ( 3 ) and is exempt from ... Petitioner's Web site states that Naylor is its " single sperm donor " and chronicles Naylor's life from infancy to ...
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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