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 100
Page 10
... regulations promul- gated under the predecessor provisions of section 121. Sec- tion 1.121-3 ( a ) , Income Tax Regs . , under former section 121 , provided that the term " principal residence " has the same meaning as in section 1034 ...
... regulations promul- gated under the predecessor provisions of section 121. Sec- tion 1.121-3 ( a ) , Income Tax Regs . , under former section 121 , provided that the term " principal residence " has the same meaning as in section 1034 ...
Page 11
... regulations was the dwelling unit a taxpayer uses as his principal residence . The section 1034 1034 regulations reinforce our conclusion that to obtain the benefits of former section 1034 , a taxpayer who sells a dwelling must have ...
... regulations was the dwelling unit a taxpayer uses as his principal residence . The section 1034 1034 regulations reinforce our conclusion that to obtain the benefits of former section 1034 , a taxpayer who sells a dwelling must have ...
Page 13
... regulations , unforeseen circumstances " is entitled to a prorated exclusion under sec . 121 ( a ) . The prorated exclusion is based on the period of a taxpayer's ownership and use of the principal residence . See sec . 121 ( c ) ( 1 ) ...
... regulations , unforeseen circumstances " is entitled to a prorated exclusion under sec . 121 ( a ) . The prorated exclusion is based on the period of a taxpayer's ownership and use of the principal residence . See sec . 121 ( c ) ( 1 ) ...
Page 20
... regulations , sec . 1.121-1 ( b ) ( 3 ) , Income Tax Regs . , confirm that , if the principal residence consists of both land and improvements , both a prior sale of the improvements and part of the land and a subsequent sale of the ...
... regulations , sec . 1.121-1 ( b ) ( 3 ) , Income Tax Regs . , confirm that , if the principal residence consists of both land and improvements , both a prior sale of the improvements and part of the land and a subsequent sale of the ...
Page 46
... regulations or ( 2 ) a substantial understatement of income tax . See New Phoenix Sunrise Corp. & Subs . v . Commissioner , 132 T.C. 161 , 189–191 ( 2009 ) . The Commis- sioner generally bears the burden of production for any pen- alty ...
... regulations or ( 2 ) a substantial understatement of income tax . See New Phoenix Sunrise Corp. & Subs . v . Commissioner , 132 T.C. 161 , 189–191 ( 2009 ) . The Commis- sioner generally bears the burden of production for any pen- alty ...
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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