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 69
Page 31
... reported " end - of - quarter collateral value " and dividends such that it appeared that Derivium still held the IBM stock ( i.e. , Derivium appears to have reported the value of the collateral on the basis of the fair market value of ...
... reported " end - of - quarter collateral value " and dividends such that it appeared that Derivium still held the IBM stock ( i.e. , Derivium appears to have reported the value of the collateral on the basis of the fair market value of ...
Page 32
... reported by the Wall Street Journal , for the ten trading days prior to the maturity date . ” 5 In the notice of deficiency respondent's determination was made using a cost basis of $ 10,399 for petitioner's 990 shares of IBM stock ...
... reported by the Wall Street Journal , for the ten trading days prior to the maturity date . ” 5 In the notice of deficiency respondent's determination was made using a cost basis of $ 10,399 for petitioner's 990 shares of IBM stock ...
Page 45
... reported on their 2001 Federal income tax return that they " paid $ 25,150 in taxes , " and that " without recharacter- izing the loan as a sale * * * [ they ] would have been entitled to a refund of $ 3,979 . " Petitioners ...
... reported on their 2001 Federal income tax return that they " paid $ 25,150 in taxes , " and that " without recharacter- izing the loan as a sale * * * [ they ] would have been entitled to a refund of $ 3,979 . " Petitioners ...
Page 78
... reported on P - AC's Federal tax return . P - PA used TAC as an investment vehicle . TAC held the stock of companies that P - PA decided to invest in . TAC entered into a master stock purchase agreement ( MSPA ) for the sale of some of ...
... reported on P - AC's Federal tax return . P - PA used TAC as an investment vehicle . TAC held the stock of companies that P - PA decided to invest in . TAC entered into a master stock purchase agreement ( MSPA ) for the sale of some of ...
Page 80
... reported on Anschutz Co.'s tax return . As a result , respondent deter- mined that Anschutz Co. was liable for deficiencies in built- in gains tax under section 1374 of $ 49,724,005 and $ 63,856,385 for 2000 and 2001 , respectively ...
... reported on Anschutz Co.'s tax return . As a result , respondent deter- mined that Anschutz Co. was liable for deficiencies in built- in gains tax under section 1374 of $ 49,724,005 and $ 63,856,385 for 2000 and 2001 , respectively ...
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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