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 21
... pursuant to sec . 501 ( c ) ( 3 ) , I.R.C. , contends that it operates exclusively for the charitable purpose of promoting health . 1. Held : P's activities do not promote health for the benefit of the community . 2. Held , further , ...
... pursuant to sec . 501 ( c ) ( 3 ) , I.R.C. , contends that it operates exclusively for the charitable purpose of promoting health . 1. Held : P's activities do not promote health for the benefit of the community . 2. Held , further , ...
Page 22
... Pursuant to the 2001 contract , Naylor was required to pay annual storage fees and designate recipients . On October 15 , 2003 , Naylor founded and incorporated petitioner in California as a nonprofit public benefit corpora- tion . The ...
... Pursuant to the 2001 contract , Naylor was required to pay annual storage fees and designate recipients . On October 15 , 2003 , Naylor founded and incorporated petitioner in California as a nonprofit public benefit corpora- tion . The ...
Page 24
... Pursuant to section 501 ( a ) , organizations described in sec- tion 501 ( c ) ( 3 ) are exempt from Federal income taxation . Section 501 ( c ) ( 3 ) organizations include : Corporations * * * organized and operated exclusively for ...
... Pursuant to section 501 ( a ) , organizations described in sec- tion 501 ( c ) ( 3 ) are exempt from Federal income taxation . Section 501 ( c ) ( 3 ) organizations include : Corporations * * * organized and operated exclusively for ...
Page 26
... pursuant to section 501 ( c ) ( 3 ) . Contentions we have not addressed are irrelevant , moot , or meritless . To reflect the foregoing , Decision will be entered for respondent . LIZZIE W. AND ALBERT L. CALLOWAY , PETITIONERS v ...
... pursuant to section 501 ( c ) ( 3 ) . Contentions we have not addressed are irrelevant , moot , or meritless . To reflect the foregoing , Decision will be entered for respondent . LIZZIE W. AND ALBERT L. CALLOWAY , PETITIONERS v ...
Page 27
... pursuant to sec . 6662 , I.R.C. Brian G. Isaacson , for petitioners . Daniel J. Parent , for respondent . RUWE , Judge : Respondent determined a $ 30,911 deficiency , a $ 6,583 addition to tax under section 6651 ( a ) ( 1 ) 1 for ...
... pursuant to sec . 6662 , I.R.C. Brian G. Isaacson , for petitioners . Daniel J. Parent , for respondent . RUWE , Judge : Respondent determined a $ 30,911 deficiency , a $ 6,583 addition to tax under section 6651 ( a ) ( 1 ) 1 for ...
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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