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 30
Page 32
... 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 . sents an issue of first ...
... 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 . sents an issue of first ...
Page 176
... street light assets . Held : Street light assets are neither assets used in the distribution of elec- tricity for sale nor land improvements . Thus , street light assets do not fall within asset class 49.14 , Electric Utility ...
... street light assets . Held : Street light assets are neither assets used in the distribution of elec- tricity for sale nor land improvements . Thus , street light assets do not fall within asset class 49.14 , Electric Utility ...
Page 177
... street and area lighting assets ( the street light issue ) . We shall address the third issue in this report . A forthcoming report will address the first two issues . Unless otherwise stated , all section references are to the Internal ...
... street and area lighting assets ( the street light issue ) . We shall address the third issue in this report . A forthcoming report will address the first two issues . Unless otherwise stated , all section references are to the Internal ...
Page 178
... Street Light Assets During 1997 , and at other relevant times , PP & L provided street and highway lighting ( street lighting ) and nonroadway lighting ( area lighting ) for public and private entities 178 ( 176 ) 135 UNITED STATES TAX ...
... Street Light Assets During 1997 , and at other relevant times , PP & L provided street and highway lighting ( street lighting ) and nonroadway lighting ( area lighting ) for public and private entities 178 ( 176 ) 135 UNITED STATES TAX ...
Page 179
... street and area lighting as street light assets . Street light assets include the light fixtures ( luminaires ) ; the mast arms or brackets ( used to mount the luminaires on wood poles or other structures ) ; aluminum , steel , and ...
... street and area lighting as street light assets . Street light assets include the light fixtures ( luminaires ) ; the mast arms or brackets ( used to mount the luminaires on wood poles or other structures ) ; aluminum , steel , and ...
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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