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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Results 1-5 of 79
Page 22
... are to the Internal Revenue Code of 1986 , as amended , and all Rule references are to the Tax Court Rules of Practice and Procedure . elementary school ( e.g. , spelling bee competition ) , 22 ( 21 ) 22 135 UNITED STATES TAX COURT REPORTS.
... are to the Internal Revenue Code of 1986 , as amended , and all Rule references are to the Tax Court Rules of Practice and Procedure . elementary school ( e.g. , spelling bee competition ) , 22 ( 21 ) 22 135 UNITED STATES TAX COURT REPORTS.
Page 27
... to the Internal Revenue Code as amended , and Rule references are to the Tax Court Rules of Practice and Procedure . petitioners are liable for an accuracy - related penalty pursu- ( 26 ) 27 CALLOWAY v . COMMISSIONER 22.
... to the Internal Revenue Code as amended , and Rule references are to the Tax Court Rules of Practice and Procedure . petitioners are liable for an accuracy - related penalty pursu- ( 26 ) 27 CALLOWAY v . COMMISSIONER 22.
Page 50
... procedure adopted and the obligations incurred in effecting a loan of stock and its delivery upon a short sale neither contemplate nor admit of the retention by *** the lender of any of the incidents of ownership in the stock loaned ...
... procedure adopted and the obligations incurred in effecting a loan of stock and its delivery upon a short sale neither contemplate nor admit of the retention by *** the lender of any of the incidents of ownership in the stock loaned ...
Page 73
... procedures and limited managerial oversight . See Treasury Inspector General for Tax Administration Rept . 2006-30-092 , The Informants ' Rewards Program Needs More Centralized Management Oversight ( June 2006 ) . It took an average of ...
... procedures and limited managerial oversight . See Treasury Inspector General for Tax Administration Rept . 2006-30-092 , The Informants ' Rewards Program Needs More Centralized Management Oversight ( June 2006 ) . It took an average of ...
Page 76
... procedures . These procedures were established in the IRM and Notice 2008-4 . Respondent issued the letter to petitioner after receiving and reviewing the whistleblower claims . Respondent issued the letter to peti- tioner after several ...
... procedures . These procedures were established in the IRM and Notice 2008-4 . Respondent issued the letter to petitioner after receiving and reviewing the whistleblower claims . Respondent issued the letter to peti- tioner after several ...
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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