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 3
... tion 121. On September 9 , 2005 , respondent mailed peti- tioners a notice of deficiency for 2000 that increased petitioners ' income by $ 500,0009 and explained that peti- tioners had failed to establish that any of the gain on the ...
... tion 121. On September 9 , 2005 , respondent mailed peti- tioners a notice of deficiency for 2000 that increased petitioners ' income by $ 500,0009 and explained that peti- tioners had failed to establish that any of the gain on the ...
Page 20
... tion ) and constructs a larger ( taller ) house using the old foundation ? Is that remodeling or rebuilding ? What about keeping part of the foundation , and expanding horizontally ? If that is remodeling , then there may be an easy way ...
... tion ) and constructs a larger ( taller ) house using the old foundation ? Is that remodeling or rebuilding ? What about keeping part of the foundation , and expanding horizontally ? If that is remodeling , then there may be an easy way ...
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United States. Tax Court. tion / disposition of the original house would give rise to a non- deductible loss , with the basis in the house going to the land . See sec . 280 ( B ) . Any gain attributable to the original house and land ...
United States. Tax Court. tion / disposition of the original house would give rise to a non- deductible loss , with the basis in the house going to the land . See sec . 280 ( B ) . Any gain attributable to the original house and land ...
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... tion . On July 31 , 2007 , petitioner , a California corporation , filed its petition with this Court seeking review of the final determination . Discussion Pursuant to section 501 ( a ) , organizations described in sec- tion 501 ( c ) ...
... tion . On July 31 , 2007 , petitioner , a California corporation , filed its petition with this Court seeking review of the final determination . Discussion Pursuant to section 501 ( a ) , organizations described in sec- tion 501 ( c ) ...
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... tion ; e.g. , brokers holding stock for the accounts of customers or as security for advances under highly regulated conditions . See Provost v . United States , 269 U.S. 443 ( 1926 ) . Indeed , Congress has provided that certain types ...
... tion ; e.g. , brokers holding stock for the accounts of customers or as security for advances under highly regulated conditions . See Provost v . United States , 269 U.S. 443 ( 1926 ) . Indeed , Congress has provided that certain types ...
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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